196.3% is the change from 135 to 400
Calculation steps:
[( 400 - 135 ) ÷ 135] x 100 = 196.3%
Formula
Percentage change = [(400 - 135) / 135] x 100
Subtract the new number by the original number
400 - 135 = 265
265 ÷ 135 = 1.962962962962963
1.962962962962963 x 100 = 196.3%