21.74% is the change from 23 to 28
Calculation steps:
[( 28 - 23 ) ÷ 23] x 100 = 21.74%
Formula
Percentage change = [(28 - 23) / 23] x 100
Subtract the new number by the original number
28 - 23 = 5
5 ÷ 23 = 0.21739130434782608
0.21739130434782608 x 100 = 21.74%