120% is the change from 45 to 99
Calculation steps:
[( 99 - 45 ) ÷ 45] x 100 = 120%
Formula
Percentage change = [(99 - 45) / 45] x 100
Subtract the new number by the original number
99 - 45 = 54
54 ÷ 45 = 1.2
1.2 x 100 = 120%
Example