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The absolute value of -100 (|-100|) is 100.
1908 or 1909
% increase = 100%%increase=|original value - new value|/original value * 100%=|3 - 6|/3 * 100%=3/3 * 100%= 1 * 100%= 100%
% change = 10.71% % change = |original value - new value|/original value * 100% = |112 - 100|/112 * 100% = 12/112 * 100% = 0.1071 * 100% = 10.71%
It depends on what is meant by "factual". It is a fact that the value of 100 is 100, so the factual value must be 100.