Yep agree you are correct, I worked it out this way...
You're reading 140kmh when doing 100kmh which is about 87mph
You want to read 100mph (= 160kmh) when doing 100kmh (currently 140kmh)
Therefore you want to increase the speedo ratio by 160/140 = 1.143
Speedo cog is 19 tooth matching a 3.9 diff. 3.9/1.143 = 3.41

or a 19/1.143 = 16.6 tooth

So what diameter are your tyres compared to stock? That should tell you whether to go 16 or 17 tooth! Or better yet a GPS log telling you with greater accuracy what your true speed is.
What's a mph speedo read to, 160mph? Do you care to read your speedo in the track?