139.67% is the change from 305 to 731
Calculation steps:
[( 731 - 305 ) ÷ 305] x 100 = 139.67%
Formula
Percentage change = [(731 - 305) / 305] x 100
Subtract the new number by the original number
731 - 305 = 426
426 ÷ 305 = 1.3967213114754098
1.3967213114754098 x 100 = 139.67%