102.3% is the change from 305 to 617
Calculation steps:
[( 617 - 305 ) ÷ 305] x 100 = 102.3%
Formula
Percentage change = [(617 - 305) / 305] x 100
Subtract the new number by the original number
617 - 305 = 312
312 ÷ 305 = 1.022950819672131
1.022950819672131 x 100 = 102.3%