146.39% is the change from 97 to 239
Calculation steps:
[( 239 - 97 ) ÷ 97] x 100 = 146.39%
Formula
Percentage change = [(239 - 97) / 97] x 100
Subtract the new number by the original number
239 - 97 = 142
142 ÷ 97 = 1.4639175257731958
1.4639175257731958 x 100 = 146.39%