123.08% is the change from 117 to 261
Calculation steps:
[( 261 - 117 ) ÷ 117] x 100 = 123.08%
Formula
Percentage change = [(261 - 117) / 117] x 100
Subtract the new number by the original number
261 - 117 = 144
144 ÷ 117 = 1.2307692307692308
1.2307692307692308 x 100 = 123.08%