28.13% is the change from 96 to 123
Calculation steps:
[( 123 - 96 ) ÷ 96] x 100 = 28.13%
Formula
Percentage change = [(123 - 96) / 96] x 100
Subtract the new number by the original number
123 - 96 = 27
27 ÷ 96 = 0.28125
0.28125 x 100 = 28.13%
Example