275% is the change from 28 to 105
Calculation steps:
[( 105 - 28 ) ÷ 28] x 100 = 275%
Formula
Percentage change = [(105 - 28) / 28] x 100
Subtract the new number by the original number
105 - 28 = 77
77 ÷ 28 = 2.75
2.75 x 100 = 275%
Example