40.4% is the change from 99 to 139
Calculation steps:
[( 139 - 99 ) ÷ 99] x 100 = 40.4%
Formula
Percentage change = [(139 - 99) / 99] x 100
Subtract the new number by the original number
139 - 99 = 40
40 ÷ 99 = 0.40404040404040403
0.40404040404040403 x 100 = 40.4%