396.43% is the change from 28 to 139
Calculation steps:
[( 139 - 28 ) ÷ 28] x 100 = 396.43%
Formula
Percentage change = [(139 - 28) / 28] x 100
Subtract the new number by the original number
139 - 28 = 111
111 ÷ 28 = 3.9642857142857144
3.9642857142857144 x 100 = 396.43%