2.73% is the change from 110 to 113
Calculation steps:
[( 113 - 110 ) ÷ 110] x 100 = 2.73%
Formula
Percentage change = [(113 - 110) / 110] x 100
Subtract the new number by the original number
113 - 110 = 3
3 ÷ 110 = 0.02727272727272727
0.02727272727272727 x 100 = 2.73%