130% is the change from 120 to 276
Calculation steps:
[( 276 - 120 ) ÷ 120] x 100 = 130%
Formula
Percentage change = [(276 - 120) / 120] x 100
Subtract the new number by the original number
276 - 120 = 156
156 ÷ 120 = 1.3
1.3 x 100 = 130%
Example