40.72% is the change from 167 to 235
Calculation steps:
[( 235 - 167 ) ÷ 167] x 100 = 40.72%
Formula
Percentage change = [(235 - 167) / 167] x 100
Subtract the new number by the original number
235 - 167 = 68
68 ÷ 167 = 0.40718562874251496
0.40718562874251496 x 100 = 40.72%