423.33% is the change from 60 to 314
Calculation steps:
[( 314 - 60 ) ÷ 60] x 100 = 423.33%
Formula
Percentage change = [(314 - 60) / 60] x 100
Subtract the new number by the original number
314 - 60 = 254
254 ÷ 60 = 4.233333333333333
4.233333333333333 x 100 = 423.33%