2.94% is the change from 102 to 105
Calculation steps:
[( 105 - 102 ) ÷ 102] x 100 = 2.94%
Formula
Percentage change = [(105 - 102) / 102] x 100
Subtract the new number by the original number
105 - 102 = 3
3 ÷ 102 = 0.029411764705882353
0.029411764705882353 x 100 = 2.94%