103.57% is the change from 140 to 285
Calculation steps:
[( 285 - 140 ) ÷ 140] x 100 = 103.57%
Formula
Percentage change = [(285 - 140) / 140] x 100
Subtract the new number by the original number
285 - 140 = 145
145 ÷ 140 = 1.0357142857142858
1.0357142857142858 x 100 = 103.57%