31.05% is the change from 306 to 401
Calculation steps:
[( 401 - 306 ) ÷ 306] x 100 = 31.05%
Formula
Percentage change = [(401 - 306) / 306] x 100
Subtract the new number by the original number
401 - 306 = 95
95 ÷ 306 = 0.3104575163398693
0.3104575163398693 x 100 = 31.05%