165% is the change from 120 to 318
Calculation steps:
[( 318 - 120 ) ÷ 120] x 100 = 165%
Formula
Percentage change = [(318 - 120) / 120] x 100
Subtract the new number by the original number
318 - 120 = 198
198 ÷ 120 = 1.65
1.65 x 100 = 165%
Example