203.03% is the change from 132 to 400
Calculation steps:
[( 400 - 132 ) ÷ 132] x 100 = 203.03%
Formula
Percentage change = [(400 - 132) / 132] x 100
Subtract the new number by the original number
400 - 132 = 268
268 ÷ 132 = 2.0303030303030303
2.0303030303030303 x 100 = 203.03%