271.3% is the change from 108 to 401
Calculation steps:
[( 401 - 108 ) ÷ 108] x 100 = 271.3%
Formula
Percentage change = [(401 - 108) / 108] x 100
Subtract the new number by the original number
401 - 108 = 293
293 ÷ 108 = 2.712962962962963
2.712962962962963 x 100 = 271.3%