40.26% is the change from 77 to 108
Calculation steps:
[( 108 - 77 ) ÷ 77] x 100 = 40.26%
Formula
Percentage change = [(108 - 77) / 77] x 100
Subtract the new number by the original number
108 - 77 = 31
31 ÷ 77 = 0.4025974025974026
0.4025974025974026 x 100 = 40.26%