13.01% is the change from 123 to 139
Calculation steps:
[( 139 - 123 ) ÷ 123] x 100 = 13.01%
Formula
Percentage change = [(139 - 123) / 123] x 100
Subtract the new number by the original number
139 - 123 = 16
16 ÷ 123 = 0.13008130081300814
0.13008130081300814 x 100 = 13.01%