38.46% is the change from 78 to 108
Calculation steps:
[( 108 - 78 ) ÷ 78] x 100 = 38.46%
Formula
Percentage change = [(108 - 78) / 78] x 100
Subtract the new number by the original number
108 - 78 = 30
30 ÷ 78 = 0.38461538461538464
0.38461538461538464 x 100 = 38.46%