130.71% is the change from 140 to 323
Calculation steps:
[( 323 - 140 ) ÷ 140] x 100 = 130.71%
Formula
Percentage change = [(323 - 140) / 140] x 100
Subtract the new number by the original number
323 - 140 = 183
183 ÷ 140 = 1.3071428571428572
1.3071428571428572 x 100 = 130.71%