28.05% is the change from 82 to 105
Calculation steps:
[( 105 - 82 ) ÷ 82] x 100 = 28.05%
Formula
Percentage change = [(105 - 82) / 82] x 100
Subtract the new number by the original number
105 - 82 = 23
23 ÷ 82 = 0.2804878048780488
0.2804878048780488 x 100 = 28.05%