138.1% is the change from 168 to 400
Calculation steps:
[( 400 - 168 ) ÷ 168] x 100 = 138.1%
Formula
Percentage change = [(400 - 168) / 168] x 100
Subtract the new number by the original number
400 - 168 = 232
232 ÷ 168 = 1.380952380952381
1.380952380952381 x 100 = 138.1%