261.36% is the change from 88 to 318
Calculation steps:
[( 318 - 88 ) ÷ 88] x 100 = 261.36%
Formula
Percentage change = [(318 - 88) / 88] x 100
Subtract the new number by the original number
318 - 88 = 230
230 ÷ 88 = 2.6136363636363638
2.6136363636363638 x 100 = 261.36%