Here is the question;

If sales for jan 2001 are 154 vs 105 for 2000 - the increase total presented to my office is +46% - how does that compute. Please give me the equation.

I am a middle aged business man.

Thanks

Since Jan 2000 the sales have increased 154 - 105 = 49 units. Percentage increase is the increase, as a percentage of the sales there were at the beginning of the period. At the beginning of the period, Jan 2000 the sales were 105. Hence the percentage increase is