28.3% is the change from 265 to 340
Calculation steps:
[( 340 - 265 ) ÷ 265] x 100 = 28.3%
Formula
Percentage change = [(340 - 265) / 265] x 100
Subtract the new number by the original number
340 - 265 = 75
75 ÷ 265 = 0.2830188679245283
0.2830188679245283 x 100 = 28.3%