38.72% is the change from 235 to 326
Calculation steps:
[( 326 - 235 ) ÷ 235] x 100 = 38.72%
Formula
Percentage change = [(326 - 235) / 235] x 100
Subtract the new number by the original number
326 - 235 = 91
91 ÷ 235 = 0.3872340425531915
0.3872340425531915 x 100 = 38.72%