105.97% is the change from 67 to 138
Calculation steps:
[( 138 - 67 ) ÷ 67] x 100 = 105.97%
Formula
Percentage change = [(138 - 67) / 67] x 100
Subtract the new number by the original number
138 - 67 = 71
71 ÷ 67 = 1.0597014925373134
1.0597014925373134 x 100 = 105.97%