117.86% is the change from 140 to 305
Calculation steps:
[( 305 - 140 ) ÷ 140] x 100 = 117.86%
Formula
Percentage change = [(305 - 140) / 140] x 100
Subtract the new number by the original number
305 - 140 = 165
165 ÷ 140 = 1.1785714285714286
1.1785714285714286 x 100 = 117.86%