105% is the change from 240 to 492
Calculation steps:
[( 492 - 240 ) ÷ 240] x 100 = 105%
Formula
Percentage change = [(492 - 240) / 240] x 100
Subtract the new number by the original number
492 - 240 = 252
252 ÷ 240 = 1.05
1.05 x 100 = 105%
Example