122.86% is the change from 140 to 312
Calculation steps:
[( 312 - 140 ) ÷ 140] x 100 = 122.86%
Formula
Percentage change = [(312 - 140) / 140] x 100
Subtract the new number by the original number
312 - 140 = 172
172 ÷ 140 = 1.2285714285714286
1.2285714285714286 x 100 = 122.86%