300% is the change from 78 to 312
Calculation steps:
[( 312 - 78 ) ÷ 78] x 100 = 300%
Formula
Percentage change = [(312 - 78) / 78] x 100
Subtract the new number by the original number
312 - 78 = 234
234 ÷ 78 = 3
3 x 100 = 300%
Example