115% is the change from 140 to 301
Calculation steps:
[( 301 - 140 ) ÷ 140] x 100 = 115%
Formula
Percentage change = [(301 - 140) / 140] x 100
Subtract the new number by the original number
301 - 140 = 161
161 ÷ 140 = 1.15
1.15 x 100 = 115%
Example