33.11% is the change from 305 to 406
Calculation steps:
[( 406 - 305 ) ÷ 305] x 100 = 33.11%
Formula
Percentage change = [(406 - 305) / 305] x 100
Subtract the new number by the original number
406 - 305 = 101
101 ÷ 305 = 0.33114754098360655
0.33114754098360655 x 100 = 33.11%