138.36% is the change from 305 to 727
Calculation steps:
[( 727 - 305 ) ÷ 305] x 100 = 138.36%
Formula
Percentage change = [(727 - 305) / 305] x 100
Subtract the new number by the original number
727 - 305 = 422
422 ÷ 305 = 1.383606557377049
1.383606557377049 x 100 = 138.36%