110.26% is the change from 78 to 164
Calculation steps:
[( 164 - 78 ) ÷ 78] x 100 = 110.26%
Formula
Percentage change = [(164 - 78) / 78] x 100
Subtract the new number by the original number
164 - 78 = 86
86 ÷ 78 = 1.1025641025641026
1.1025641025641026 x 100 = 110.26%