17.39% is the change from 23 to 27
Calculation steps:
[( 27 - 23 ) ÷ 23] x 100 = 17.39%
Formula
Percentage change = [(27 - 23) / 23] x 100
Subtract the new number by the original number
27 - 23 = 4
4 ÷ 23 = 0.17391304347826086
0.17391304347826086 x 100 = 17.39%