61.54% is the change from 65 to 105
Calculation steps:
[( 105 - 65 ) ÷ 65] x 100 = 61.54%
Formula
Percentage change = [(105 - 65) / 65] x 100
Subtract the new number by the original number
105 - 65 = 40
40 ÷ 65 = 0.6153846153846154
0.6153846153846154 x 100 = 61.54%