8.25% is the change from 97 to 105
Calculation steps:
[( 105 - 97 ) ÷ 97] x 100 = 8.25%
Formula
Percentage change = [(105 - 97) / 97] x 100
Subtract the new number by the original number
105 - 97 = 8
8 ÷ 97 = 0.08247422680412371
0.08247422680412371 x 100 = 8.25%