32.52% is the change from 123 to 163
Calculation steps:
[( 163 - 123 ) ÷ 123] x 100 = 32.52%
Formula
Percentage change = [(163 - 123) / 123] x 100
Subtract the new number by the original number
163 - 123 = 40
40 ÷ 123 = 0.3252032520325203
0.3252032520325203 x 100 = 32.52%