32.33% is the change from 300 to 397
Calculation steps:
[( 397 - 300 ) ÷ 300] x 100 = 32.33%
Formula
Percentage change = [(397 - 300) / 300] x 100
Subtract the new number by the original number
397 - 300 = 97
97 ÷ 300 = 0.3233333333333333
0.3233333333333333 x 100 = 32.33%