39.83% is the change from 118 to 165
Calculation steps:
[( 165 - 118 ) ÷ 118] x 100 = 39.83%
Formula
Percentage change = [(165 - 118) / 118] x 100
Subtract the new number by the original number
165 - 118 = 47
47 ÷ 118 = 0.3983050847457627
0.3983050847457627 x 100 = 39.83%