31.71% is the change from 123 to 162
Calculation steps:
[( 162 - 123 ) ÷ 123] x 100 = 31.71%
Formula
Percentage change = [(162 - 123) / 123] x 100
Subtract the new number by the original number
162 - 123 = 39
39 ÷ 123 = 0.3170731707317073
0.3170731707317073 x 100 = 31.71%