263.64% is the change from 110 to 400
Calculation steps:
[( 400 - 110 ) ÷ 110] x 100 = 263.64%
Formula
Percentage change = [(400 - 110) / 110] x 100
Subtract the new number by the original number
400 - 110 = 290
290 ÷ 110 = 2.6363636363636362
2.6363636363636362 x 100 = 263.64%