31.03% is the change from 261 to 342
Calculation steps:
[( 342 - 261 ) ÷ 261] x 100 = 31.03%
Formula
Percentage change = [(342 - 261) / 261] x 100
Subtract the new number by the original number
342 - 261 = 81
81 ÷ 261 = 0.3103448275862069
0.3103448275862069 x 100 = 31.03%