257.14% is the change from 28 to 100
Calculation steps:
[( 100 - 28 ) ÷ 28] x 100 = 257.14%
Formula
Percentage change = [(100 - 28) / 28] x 100
Subtract the new number by the original number
100 - 28 = 72
72 ÷ 28 = 2.5714285714285716
2.5714285714285716 x 100 = 257.14%