40.07% is the change from 272 to 381
Calculation steps:
[( 381 - 272 ) ÷ 272] x 100 = 40.07%
Formula
Percentage change = [(381 - 272) / 272] x 100
Subtract the new number by the original number
381 - 272 = 109
109 ÷ 272 = 0.4007352941176471
0.4007352941176471 x 100 = 40.07%