26.09% is the change from 115 to 145
Calculation steps:
[( 145 - 115 ) ÷ 115] x 100 = 26.09%
Formula
Percentage change = [(145 - 115) / 115] x 100
Subtract the new number by the original number
145 - 115 = 30
30 ÷ 115 = 0.2608695652173913
0.2608695652173913 x 100 = 26.09%