12.99% is the change from 231 to 261
Calculation steps:
[( 261 - 231 ) ÷ 231] x 100 = 12.99%
Formula
Percentage change = [(261 - 231) / 231] x 100
Subtract the new number by the original number
261 - 231 = 30
30 ÷ 231 = 0.12987012987012986
0.12987012987012986 x 100 = 12.99%