40.33% is the change from 305 to 428
Calculation steps:
[( 428 - 305 ) ÷ 305] x 100 = 40.33%
Formula
Percentage change = [(428 - 305) / 305] x 100
Subtract the new number by the original number
428 - 305 = 123
123 ÷ 305 = 0.40327868852459015
0.40327868852459015 x 100 = 40.33%