300.42% is the change from 240 to 961
Calculation steps:
[( 961 - 240 ) ÷ 240] x 100 = 300.42%
Formula
Percentage change = [(961 - 240) / 240] x 100
Subtract the new number by the original number
961 - 240 = 721
721 ÷ 240 = 3.004166666666667
3.004166666666667 x 100 = 300.42%