28.03% is the change from 239 to 306
Calculation steps:
[( 306 - 239 ) ÷ 239] x 100 = 28.03%
Formula
Percentage change = [(306 - 239) / 239] x 100
Subtract the new number by the original number
306 - 239 = 67
67 ÷ 239 = 0.2803347280334728
0.2803347280334728 x 100 = 28.03%