97.14% is the change from 140 to 276
Calculation steps:
[( 276 - 140 ) ÷ 140] x 100 = 97.14%
Formula
Percentage change = [(276 - 140) / 140] x 100
Subtract the new number by the original number
276 - 140 = 136
136 ÷ 140 = 0.9714285714285714
0.9714285714285714 x 100 = 97.14%