23.08% is the change from 117 to 144
Calculation steps:
[( 144 - 117 ) ÷ 117] x 100 = 23.08%
Formula
Percentage change = [(144 - 117) / 117] x 100
Subtract the new number by the original number
144 - 117 = 27
27 ÷ 117 = 0.23076923076923078
0.23076923076923078 x 100 = 23.08%