139.13% is the change from 46 to 110
Calculation steps:
[( 110 - 46 ) ÷ 46] x 100 = 139.13%
Formula
Percentage change = [(110 - 46) / 46] x 100
Subtract the new number by the original number
110 - 46 = 64
64 ÷ 46 = 1.391304347826087
1.391304347826087 x 100 = 139.13%