123.08% is the change from 39 to 87
Calculation steps:
[( 87 - 39 ) ÷ 39] x 100 = 123.08%
Formula
Percentage change = [(87 - 39) / 39] x 100
Subtract the new number by the original number
87 - 39 = 48
48 ÷ 39 = 1.2307692307692308
1.2307692307692308 x 100 = 123.08%