40.61% is the change from 261 to 367
Calculation steps:
[( 367 - 261 ) ÷ 261] x 100 = 40.61%
Formula
Percentage change = [(367 - 261) / 261] x 100
Subtract the new number by the original number
367 - 261 = 106
106 ÷ 261 = 0.4061302681992337
0.4061302681992337 x 100 = 40.61%