31.03% is the change from 232 to 304
Calculation steps:
[( 304 - 232 ) ÷ 232] x 100 = 31.03%
Formula
Percentage change = [(304 - 232) / 232] x 100
Subtract the new number by the original number
304 - 232 = 72
72 ÷ 232 = 0.3103448275862069
0.3103448275862069 x 100 = 31.03%