261.86% is the change from 97 to 351
Calculation steps:
[( 351 - 97 ) ÷ 97] x 100 = 261.86%
Formula
Percentage change = [(351 - 97) / 97] x 100
Subtract the new number by the original number
351 - 97 = 254
254 ÷ 97 = 2.618556701030928
2.618556701030928 x 100 = 261.86%