131.43% is the change from 140 to 324
Calculation steps:
[( 324 - 140 ) ÷ 140] x 100 = 131.43%
Formula
Percentage change = [(324 - 140) / 140] x 100
Subtract the new number by the original number
324 - 140 = 184
184 ÷ 140 = 1.3142857142857143
1.3142857142857143 x 100 = 131.43%