10400% is the change from 1 to 105
Calculation steps:
[( 105 - 1 ) ÷ 1] x 100 = 10400%
Formula
Percentage change = [(105 - 1) / 1] x 100
Subtract the new number by the original number
105 - 1 = 104
104 ÷ 1 = 104
104 x 100 = 10400%
Example