142.27% is the change from 97 to 235
Calculation steps:
[( 235 - 97 ) ÷ 97] x 100 = 142.27%
Formula
Percentage change = [(235 - 97) / 97] x 100
Subtract the new number by the original number
235 - 97 = 138
138 ÷ 97 = 1.422680412371134
1.422680412371134 x 100 = 142.27%