323.08% is the change from 39 to 165
Calculation steps:
[( 165 - 39 ) ÷ 39] x 100 = 323.08%
Formula
Percentage change = [(165 - 39) / 39] x 100
Subtract the new number by the original number
165 - 39 = 126
126 ÷ 39 = 3.230769230769231
3.230769230769231 x 100 = 323.08%