61.84% is the change from 76 to 123
Calculation steps:
[( 123 - 76 ) ÷ 76] x 100 = 61.84%
Formula
Percentage change = [(123 - 76) / 76] x 100
Subtract the new number by the original number
123 - 76 = 47
47 ÷ 76 = 0.618421052631579
0.618421052631579 x 100 = 61.84%