34.62% is the change from 78 to 105
Calculation steps:
[( 105 - 78 ) ÷ 78] x 100 = 34.62%
Formula
Percentage change = [(105 - 78) / 78] x 100
Subtract the new number by the original number
105 - 78 = 27
27 ÷ 78 = 0.34615384615384615
0.34615384615384615 x 100 = 34.62%