105% is the change from 140 to 287
Calculation steps:
[( 287 - 140 ) ÷ 140] x 100 = 105%
Formula
Percentage change = [(287 - 140) / 140] x 100
Subtract the new number by the original number
287 - 140 = 147
147 ÷ 140 = 1.05
1.05 x 100 = 105%
Example