106.25% is the change from 48 to 99
Calculation steps:
[( 99 - 48 ) ÷ 48] x 100 = 106.25%
Formula
Percentage change = [(99 - 48) / 48] x 100
Subtract the new number by the original number
99 - 48 = 51
51 ÷ 48 = 1.0625
1.0625 x 100 = 106.25%
Example