305% is the change from 240 to 972
Calculation steps:
[( 972 - 240 ) ÷ 240] x 100 = 305%
Formula
Percentage change = [(972 - 240) / 240] x 100
Subtract the new number by the original number
972 - 240 = 732
732 ÷ 240 = 3.05
3.05 x 100 = 305%
Example