130% is the change from 10 to 23
Calculation steps:
[( 23 - 10 ) ÷ 10] x 100 = 130%
Formula
Percentage change = [(23 - 10) / 10] x 100
Subtract the new number by the original number
23 - 10 = 13
13 ÷ 10 = 1.3
1.3 x 100 = 130%
Example