38.15% is the change from 173 to 239
Calculation steps:
[( 239 - 173 ) ÷ 173] x 100 = 38.15%
Formula
Percentage change = [(239 - 173) / 173] x 100
Subtract the new number by the original number
239 - 173 = 66
66 ÷ 173 = 0.3815028901734104
0.3815028901734104 x 100 = 38.15%