231.15% is the change from 260 to 861
Calculation steps:
[( 861 - 260 ) ÷ 260] x 100 = 231.15%
Formula
Percentage change = [(861 - 260) / 260] x 100
Subtract the new number by the original number
861 - 260 = 601
601 ÷ 260 = 2.3115384615384613
2.3115384615384613 x 100 = 231.15%