120.71% is the change from 140 to 309
Calculation steps:
[( 309 - 140 ) ÷ 140] x 100 = 120.71%
Formula
Percentage change = [(309 - 140) / 140] x 100
Subtract the new number by the original number
309 - 140 = 169
169 ÷ 140 = 1.207142857142857
1.207142857142857 x 100 = 120.71%