156.41% is the change from 39 to 100
Calculation steps:
[( 100 - 39 ) ÷ 39] x 100 = 156.41%
Formula
Percentage change = [(100 - 39) / 39] x 100
Subtract the new number by the original number
100 - 39 = 61
61 ÷ 39 = 1.564102564102564
1.564102564102564 x 100 = 156.41%