70.71% is the change from 140 to 239
Calculation steps:
[( 239 - 140 ) ÷ 140] x 100 = 70.71%
Formula
Percentage change = [(239 - 140) / 140] x 100
Subtract the new number by the original number
239 - 140 = 99
99 ÷ 140 = 0.7071428571428572
0.7071428571428572 x 100 = 70.71%