139.18% is the change from 97 to 232
Calculation steps:
[( 232 - 97 ) ÷ 97] x 100 = 139.18%
Formula
Percentage change = [(232 - 97) / 97] x 100
Subtract the new number by the original number
232 - 97 = 135
135 ÷ 97 = 1.3917525773195876
1.3917525773195876 x 100 = 139.18%