231.92% is the change from 260 to 863
Calculation steps:
[( 863 - 260 ) ÷ 260] x 100 = 231.92%
Formula
Percentage change = [(863 - 260) / 260] x 100
Subtract the new number by the original number
863 - 260 = 603
603 ÷ 260 = 2.3192307692307694
2.3192307692307694 x 100 = 231.92%