[Alberta's Child]

Don't be confused by the posters who tell you to "divide by the lower number." That's the right answer in this case, but not in every case.

If you're looking for a "percentage change" from Condition A to Condition B, always use Condition A (the starting point) as the denominator in the calculation.

So the answer to your problem is:

% Change = (B-A)/A

Where:
B=124111
A=90071

When you do this calculation, the answer comes out to about 37.8%

[Genoa]

“The lower number” is condition A, so what’s your point?