20% is the change from 260 to 312
Calculation steps:
[( 312 - 260 ) ÷ 260] x 100 = 20%
Formula
Percentage change = [(312 - 260) / 260] x 100
Subtract the new number by the original number
312 - 260 = 52
52 ÷ 260 = 0.2
0.2 x 100 = 20%
Example