23.08% is the change from 78 to 96
Calculation steps:
[( 96 - 78 ) ÷ 78] x 100 = 23.08%
Formula
Percentage change = [(96 - 78) / 78] x 100
Subtract the new number by the original number
96 - 78 = 18
18 ÷ 78 = 0.23076923076923078
0.23076923076923078 x 100 = 23.08%