123.4% is the change from 47 to 105
Calculation steps:
[( 105 - 47 ) ÷ 47] x 100 = 123.4%
Formula
Percentage change = [(105 - 47) / 47] x 100
Subtract the new number by the original number
105 - 47 = 58
58 ÷ 47 = 1.2340425531914894
1.2340425531914894 x 100 = 123.4%