39.53% is the change from 172 to 240
Calculation steps:
[( 240 - 172 ) ÷ 172] x 100 = 39.53%
Formula
Percentage change = [(240 - 172) / 172] x 100
Subtract the new number by the original number
240 - 172 = 68
68 ÷ 172 = 0.3953488372093023
0.3953488372093023 x 100 = 39.53%