15% is the change from 20 to 23
Calculation steps:
[( 23 - 20 ) ÷ 20] x 100 = 15%
Formula
Percentage change = [(23 - 20) / 20] x 100
Subtract the new number by the original number
23 - 20 = 3
3 ÷ 20 = 0.15
0.15 x 100 = 15%
Example