140% is the change from 355 to 852
Calculation steps:
[( 852 - 355 ) ÷ 355] x 100 = 140%
Formula
Percentage change = [(852 - 355) / 355] x 100
Subtract the new number by the original number
852 - 355 = 497
497 ÷ 355 = 1.4
1.4 x 100 = 140%
Example