A change from 23000 to 24000 represents a positive change (increase) of 4.3478260869565215%
The formula below is the definition of percent change
Where |Old Value| represents the absolute value of the reference (this is made in order to work well with both positive and negative values of Old Value and New Value.
Using the above formula and replacing the given values, we have
Percent change = [(24000 - 23000) / 23000] x 100 = 4.3478260869565 % (increase)
Where: 23000 is the old value and 24000 is the new value. In this case we have a % of increase because the new value is greater than the old value.