85% is the change from 140 to 259
Calculation steps:
[( 259 - 140 ) ÷ 140] x 100 = 85%
Formula
Percentage change = [(259 - 140) / 140] x 100
Subtract the new number by the original number
259 - 140 = 119
119 ÷ 140 = 0.85
0.85 x 100 = 85%
Example