40% is the change from 305 to 427
Calculation steps:
[( 427 - 305 ) ÷ 305] x 100 = 40%
Formula
Percentage change = [(427 - 305) / 305] x 100
Subtract the new number by the original number
427 - 305 = 122
122 ÷ 305 = 0.4
0.4 x 100 = 40%
Example