108.7% is the change from 46 to 96
Calculation steps:
[( 96 - 46 ) ÷ 46] x 100 = 108.7%
Formula
Percentage change = [(96 - 46) / 46] x 100
Subtract the new number by the original number
96 - 46 = 50
50 ÷ 46 = 1.0869565217391304
1.0869565217391304 x 100 = 108.7%