39.85% is the change from 261 to 365
Calculation steps:
[( 365 - 261 ) ÷ 261] x 100 = 39.85%
Formula
Percentage change = [(365 - 261) / 261] x 100
Subtract the new number by the original number
365 - 261 = 104
104 ÷ 261 = 0.39846743295019155
0.39846743295019155 x 100 = 39.85%