266.97% is the change from 109 to 400
Calculation steps:
[( 400 - 109 ) ÷ 109] x 100 = 266.97%
Formula
Percentage change = [(400 - 109) / 109] x 100
Subtract the new number by the original number
400 - 109 = 291
291 ÷ 109 = 2.669724770642202
2.669724770642202 x 100 = 266.97%