140.4% is the change from 99 to 238
Calculation steps:
[( 238 - 99 ) ÷ 99] x 100 = 140.4%
Formula
Percentage change = [(238 - 99) / 99] x 100
Subtract the new number by the original number
238 - 99 = 139
139 ÷ 99 = 1.404040404040404
1.404040404040404 x 100 = 140.4%