139.8% is the change from 392 to 940
Calculation steps:
[( 940 - 392 ) ÷ 392] x 100 = 139.8%
Formula
Percentage change = [(940 - 392) / 392] x 100
Subtract the new number by the original number
940 - 392 = 548
548 ÷ 392 = 1.3979591836734695
1.3979591836734695 x 100 = 139.8%