23.08% is the change from 260 to 320
Calculation steps:
[( 320 - 260 ) ÷ 260] x 100 = 23.08%
Formula
Percentage change = [(320 - 260) / 260] x 100
Subtract the new number by the original number
320 - 260 = 60
60 ÷ 260 = 0.23076923076923078
0.23076923076923078 x 100 = 23.08%