12.92% is the change from 240 to 271
Calculation steps:
[( 271 - 240 ) ÷ 240] x 100 = 12.92%
Formula
Percentage change = [(271 - 240) / 240] x 100
Subtract the new number by the original number
271 - 240 = 31
31 ÷ 240 = 0.12916666666666668
0.12916666666666668 x 100 = 12.92%