12.74% is the change from 314 to 354
Calculation steps:
[( 354 - 314 ) ÷ 314] x 100 = 12.74%
Formula
Percentage change = [(354 - 314) / 314] x 100
Subtract the new number by the original number
354 - 314 = 40
40 ÷ 314 = 0.12738853503184713
0.12738853503184713 x 100 = 12.74%