34.57% is the change from 81 to 109
Calculation steps:
[( 109 - 81 ) ÷ 81] x 100 = 34.57%
Formula
Percentage change = [(109 - 81) / 81] x 100
Subtract the new number by the original number
109 - 81 = 28
28 ÷ 81 = 0.345679012345679
0.345679012345679 x 100 = 34.57%