325.93% is the change from 27 to 115
Calculation steps:
[( 115 - 27 ) ÷ 27] x 100 = 325.93%
Formula
Percentage change = [(115 - 27) / 27] x 100
Subtract the new number by the original number
115 - 27 = 88
88 ÷ 27 = 3.259259259259259
3.259259259259259 x 100 = 325.93%