100% is the change from 23 to 46
Calculation steps:
[( 46 - 23 ) ÷ 23] x 100 = 100%
Formula
Percentage change = [(46 - 23) / 23] x 100
Subtract the new number by the original number
46 - 23 = 23
23 ÷ 23 = 1
1 x 100 = 100%
Example