The confusion is coming because of the units, you were talking about speed but measuring it in seconds, when it should be work done per second. This means you have to effectively use the opposite pivot point the one you'd normally use if you just want to work with the time.
So in the case of the benchmark it's the same amount of work done so just call it 100 units of work.
Call the first time (for the A8) t1, and the second (for the A10) t2. Then the A8's speed would be:
(100 / t1)
And the A10's:
(100 / t2)
Then we can do a say the A10's speed is (((100 / t2) / (100 / t1)) * 100)% of the A8's speed, which cancels to ((t1 / t2) * 100)%.
So for your numbers it becomes (29.219 / 23.775) * 100 = 123%, so A10's speed is 123% of A8's speed i.e. the A10 was 23%
faster than the A8.
This will seem odd to a lot of people because normally you would divide by the value you are setting to 100%, in this case the A8, but as I said, it's reversed because speed is not measured in seconds.
*disclaimer, it's currently 0045 and I've had a couple of glasses of wine, so the above is probably either incorrect, overly patronising in tone, or both