260% is the change from 105 to 378
Calculation steps:
[( 378 - 105 ) ÷ 105] x 100 = 260%
Formula
Percentage change = [(378 - 105) / 105] x 100
Subtract the new number by the original number
378 - 105 = 273
273 ÷ 105 = 2.6
2.6 x 100 = 260%
Example