139% is the change from 200 to 478
Calculation steps:
[( 478 - 200 ) ÷ 200] x 100 = 139%
Formula
Percentage change = [(478 - 200) / 200] x 100
Subtract the new number by the original number
478 - 200 = 278
278 ÷ 200 = 1.39
1.39 x 100 = 139%
Example