139.29% is the change from 28 to 67
Calculation steps:
[( 67 - 28 ) ÷ 28] x 100 = 139.29%
Formula
Percentage change = [(67 - 28) / 28] x 100
Subtract the new number by the original number
67 - 28 = 39
39 ÷ 28 = 1.3928571428571428
1.3928571428571428 x 100 = 139.29%