44.44% is the change from 27 to 39
Calculation steps:
[( 39 - 27 ) ÷ 27] x 100 = 44.44%
Formula
Percentage change = [(39 - 27) / 27] x 100
Subtract the new number by the original number
39 - 27 = 12
12 ÷ 27 = 0.4444444444444444
0.4444444444444444 x 100 = 44.44%