2.61% is the change from 115 to 118
Calculation steps:
[( 118 - 115 ) ÷ 115] x 100 = 2.61%
Formula
Percentage change = [(118 - 115) / 115] x 100
Subtract the new number by the original number
118 - 115 = 3
3 ÷ 115 = 0.02608695652173913
0.02608695652173913 x 100 = 2.61%