165% is the change from 60 to 159
Calculation steps:
[( 159 - 60 ) ÷ 60] x 100 = 165%
Formula
Percentage change = [(159 - 60) / 60] x 100
Subtract the new number by the original number
159 - 60 = 99
99 ÷ 60 = 1.65
1.65 x 100 = 165%
Example