115% is the change from 240 to 516
Calculation steps:
[( 516 - 240 ) ÷ 240] x 100 = 115%
Formula
Percentage change = [(516 - 240) / 240] x 100
Subtract the new number by the original number
516 - 240 = 276
276 ÷ 240 = 1.15
1.15 x 100 = 115%
Example