97.14% is the change from 70 to 138
Calculation steps:
[( 138 - 70 ) ÷ 70] x 100 = 97.14%
Formula
Percentage change = [(138 - 70) / 70] x 100
Subtract the new number by the original number
138 - 70 = 68
68 ÷ 70 = 0.9714285714285714
0.9714285714285714 x 100 = 97.14%