9.76% is the change from 123 to 135
Calculation steps:
[( 135 - 123 ) ÷ 123] x 100 = 9.76%
Formula
Percentage change = [(135 - 123) / 123] x 100
Subtract the new number by the original number
135 - 123 = 12
12 ÷ 123 = 0.0975609756097561
0.0975609756097561 x 100 = 9.76%