127.08% is the change from 48 to 109
Calculation steps:
[( 109 - 48 ) ÷ 48] x 100 = 127.08%
Formula
Percentage change = [(109 - 48) / 48] x 100
Subtract the new number by the original number
109 - 48 = 61
61 ÷ 48 = 1.2708333333333333
1.2708333333333333 x 100 = 127.08%