39.54% is the change from 306 to 427
Calculation steps:
[( 427 - 306 ) ÷ 306] x 100 = 39.54%
Formula
Percentage change = [(427 - 306) / 306] x 100
Subtract the new number by the original number
427 - 306 = 121
121 ÷ 306 = 0.3954248366013072
0.3954248366013072 x 100 = 39.54%