39.67% is the change from 305 to 426
Calculation steps:
[( 426 - 305 ) ÷ 305] x 100 = 39.67%
Formula
Percentage change = [(426 - 305) / 305] x 100
Subtract the new number by the original number
426 - 305 = 121
121 ÷ 305 = 0.39672131147540984
0.39672131147540984 x 100 = 39.67%