109.75% is the change from 236 to 495
Calculation steps:
[( 495 - 236 ) ÷ 236] x 100 = 109.75%
Formula
Percentage change = [(495 - 236) / 236] x 100
Subtract the new number by the original number
495 - 236 = 259
259 ÷ 236 = 1.097457627118644
1.097457627118644 x 100 = 109.75%