108.7% is the change from 115 to 240
Calculation steps:
[( 240 - 115 ) ÷ 115] x 100 = 108.7%
Formula
Percentage change = [(240 - 115) / 115] x 100
Subtract the new number by the original number
240 - 115 = 125
125 ÷ 115 = 1.0869565217391304
1.0869565217391304 x 100 = 108.7%