118.75% is the change from 48 to 105
Calculation steps:
[( 105 - 48 ) ÷ 48] x 100 = 118.75%
Formula
Percentage change = [(105 - 48) / 48] x 100
Subtract the new number by the original number
105 - 48 = 57
57 ÷ 48 = 1.1875
1.1875 x 100 = 118.75%
Example