23.02% is the change from 265 to 326
Calculation steps:
[( 326 - 265 ) ÷ 265] x 100 = 23.02%
Formula
Percentage change = [(326 - 265) / 265] x 100
Subtract the new number by the original number
326 - 265 = 61
61 ÷ 265 = 0.23018867924528302
0.23018867924528302 x 100 = 23.02%