39.44% is the change from 71 to 99
Calculation steps:
[( 99 - 71 ) ÷ 71] x 100 = 39.44%
Formula
Percentage change = [(99 - 71) / 71] x 100
Subtract the new number by the original number
99 - 71 = 28
28 ÷ 71 = 0.39436619718309857
0.39436619718309857 x 100 = 39.44%