13.4% is the change from 97 to 110
Calculation steps:
[( 110 - 97 ) ÷ 97] x 100 = 13.4%
Formula
Percentage change = [(110 - 97) / 97] x 100
Subtract the new number by the original number
110 - 97 = 13
13 ÷ 97 = 0.13402061855670103
0.13402061855670103 x 100 = 13.4%