17.14% is the change from 105 to 123
Calculation steps:
[( 123 - 105 ) ÷ 105] x 100 = 17.14%
Formula
Percentage change = [(123 - 105) / 105] x 100
Subtract the new number by the original number
123 - 105 = 18
18 ÷ 105 = 0.17142857142857143
0.17142857142857143 x 100 = 17.14%