100% is the change from 239 to 478
Calculation steps:
[( 478 - 239 ) ÷ 239] x 100 = 100%
Formula
Percentage change = [(478 - 239) / 239] x 100
Subtract the new number by the original number
478 - 239 = 239
239 ÷ 239 = 1
1 x 100 = 100%
Example