26.92% is the change from 78 to 99
Calculation steps:
[( 99 - 78 ) ÷ 78] x 100 = 26.92%
Formula
Percentage change = [(99 - 78) / 78] x 100
Subtract the new number by the original number
99 - 78 = 21
21 ÷ 78 = 0.2692307692307692
0.2692307692307692 x 100 = 26.92%