Percentage increase is 66.67%.
| $\text{\% increase} = \dfrac{ \color{red}{ \text{final value} } - \color{blue}{ \text{initial value} } }{ \color{blue}{ \text{initial value} } } \times 100$ | $$ \begin{aligned} \color{red}{ \text{final value} } &= 100000 \\[1.5em] \color{blue}{ \text{initial value} } &= 60000 \end{aligned} $$ |
| $\text{\% increase} = \dfrac{ \color{red}{ 100000 } - \color{blue}{ 60000 } }{ \color{blue}{ 60000 } } \times 100 $ | |
| $\text{\% increase} = 0.6667 \times 100 $ | |
| $\text{\% increase} = 66.67 \% $ |