39.32% is the change from 234 to 326
Calculation steps:
[( 326 - 234 ) ÷ 234] x 100 = 39.32%
Formula
Percentage change = [(326 - 234) / 234] x 100
Subtract the new number by the original number
326 - 234 = 92
92 ÷ 234 = 0.39316239316239315
0.39316239316239315 x 100 = 39.32%