135.9% is the change from 39 to 92
Calculation steps:
[( 92 - 39 ) ÷ 39] x 100 = 135.9%
Formula
Percentage change = [(92 - 39) / 39] x 100
Subtract the new number by the original number
92 - 39 = 53
53 ÷ 39 = 1.358974358974359
1.358974358974359 x 100 = 135.9%