12.31% is the change from 325 to 365
Calculation steps:
[( 365 - 325 ) ÷ 325] x 100 = 12.31%
Formula
Percentage change = [(365 - 325) / 325] x 100
Subtract the new number by the original number
365 - 325 = 40
40 ÷ 325 = 0.12307692307692308
0.12307692307692308 x 100 = 12.31%