39.02% is the change from 123 to 171
Calculation steps:
[( 171 - 123 ) ÷ 123] x 100 = 39.02%
Formula
Percentage change = [(171 - 123) / 123] x 100
Subtract the new number by the original number
171 - 123 = 48
48 ÷ 123 = 0.3902439024390244
0.3902439024390244 x 100 = 39.02%