392.86% is the change from 28 to 138
Calculation steps:
[( 138 - 28 ) ÷ 28] x 100 = 392.86%
Formula
Percentage change = [(138 - 28) / 28] x 100
Subtract the new number by the original number
138 - 28 = 110
110 ÷ 28 = 3.9285714285714284
3.9285714285714284 x 100 = 392.86%