3.93% is the change from 305 to 317
Calculation steps:
[( 317 - 305 ) ÷ 305] x 100 = 3.93%
Formula
Percentage change = [(317 - 305) / 305] x 100
Subtract the new number by the original number
317 - 305 = 12
12 ÷ 305 = 0.03934426229508197
0.03934426229508197 x 100 = 3.93%