103.9% is the change from 154 to 314
Calculation steps:
[( 314 - 154 ) ÷ 154] x 100 = 103.9%
Formula
Percentage change = [(314 - 154) / 154] x 100
Subtract the new number by the original number
314 - 154 = 160
160 ÷ 154 = 1.0389610389610389
1.0389610389610389 x 100 = 103.9%