32.68% is the change from 306 to 406
Calculation steps:
[( 406 - 306 ) ÷ 306] x 100 = 32.68%
Formula
Percentage change = [(406 - 306) / 306] x 100
Subtract the new number by the original number
406 - 306 = 100
100 ÷ 306 = 0.32679738562091504
0.32679738562091504 x 100 = 32.68%