185.71% is the change from 140 to 400
Calculation steps:
[( 400 - 140 ) ÷ 140] x 100 = 185.71%
Formula
Percentage change = [(400 - 140) / 140] x 100
Subtract the new number by the original number
400 - 140 = 260
260 ÷ 140 = 1.8571428571428572
1.8571428571428572 x 100 = 185.71%