103.53% is the change from 85 to 173
Calculation steps:
[( 173 - 85 ) ÷ 85] x 100 = 103.53%
Formula
Percentage change = [(173 - 85) / 85] x 100
Subtract the new number by the original number
173 - 85 = 88
88 ÷ 85 = 1.035294117647059
1.035294117647059 x 100 = 103.53%