13.04% is the change from 23 to 26
Calculation steps:
[( 26 - 23 ) ÷ 23] x 100 = 13.04%
Formula
Percentage change = [(26 - 23) / 23] x 100
Subtract the new number by the original number
26 - 23 = 3
3 ÷ 23 = 0.13043478260869565
0.13043478260869565 x 100 = 13.04%