12.31% is the change from 260 to 292
Calculation steps:
[( 292 - 260 ) ÷ 260] x 100 = 12.31%
Formula
Percentage change = [(292 - 260) / 260] x 100
Subtract the new number by the original number
292 - 260 = 32
32 ÷ 260 = 0.12307692307692308
0.12307692307692308 x 100 = 12.31%