28.7% is the change from 115 to 148
Calculation steps:
[( 148 - 115 ) ÷ 115] x 100 = 28.7%
Formula
Percentage change = [(148 - 115) / 115] x 100
Subtract the new number by the original number
148 - 115 = 33
33 ÷ 115 = 0.28695652173913044
0.28695652173913044 x 100 = 28.7%