275% is the change from 108 to 405
Calculation steps:
[( 405 - 108 ) ÷ 108] x 100 = 275%
Formula
Percentage change = [(405 - 108) / 108] x 100
Subtract the new number by the original number
405 - 108 = 297
297 ÷ 108 = 2.75
2.75 x 100 = 275%
Example