140% is the change from 305 to 732
Calculation steps:
[( 732 - 305 ) ÷ 305] x 100 = 140%
Formula
Percentage change = [(732 - 305) / 305] x 100
Subtract the new number by the original number
732 - 305 = 427
427 ÷ 305 = 1.4
1.4 x 100 = 140%
Example