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Suppose the value of whatever it is, is P in the first year and Q in the next. Then the percentage change is 100*(P - Q)/Q or, equivalently, 100*(P/Q - 1)
Happy 😊 day I will be a better app than my first year
You normally divide by the previous year. The general rule for calculating a relative (or percentage) change is to look at the change compared to the base, or earlier, year.
That's the year 301.
The year 81 is in the first century CE.