238.71% is the change from 31 to 105
Calculation steps:
[( 105 - 31 ) ÷ 31] x 100 = 238.71%
Formula
Percentage change = [(105 - 31) / 31] x 100
Subtract the new number by the original number
105 - 31 = 74
74 ÷ 31 = 2.3870967741935485
2.3870967741935485 x 100 = 238.71%