2.7% is the change from 111 to 114
Calculation steps:
[( 114 - 111 ) ÷ 111] x 100 = 2.7%
Formula
Percentage change = [(114 - 111) / 111] x 100
Subtract the new number by the original number
114 - 111 = 3
3 ÷ 111 = 0.02702702702702703
0.02702702702702703 x 100 = 2.7%