260.71% is the change from 28 to 101
Calculation steps:
[( 101 - 28 ) ÷ 28] x 100 = 260.71%
Formula
Percentage change = [(101 - 28) / 28] x 100
Subtract the new number by the original number
101 - 28 = 73
73 ÷ 28 = 2.607142857142857
2.607142857142857 x 100 = 260.71%