44.33% is the change from 97 to 140
Calculation steps:
[( 140 - 97 ) ÷ 97] x 100 = 44.33%
Formula
Percentage change = [(140 - 97) / 97] x 100
Subtract the new number by the original number
140 - 97 = 43
43 ÷ 97 = 0.44329896907216493
0.44329896907216493 x 100 = 44.33%