105.13% is the change from 195 to 400
Calculation steps:
[( 400 - 195 ) ÷ 195] x 100 = 105.13%
Formula
Percentage change = [(400 - 195) / 195] x 100
Subtract the new number by the original number
400 - 195 = 205
205 ÷ 195 = 1.0512820512820513
1.0512820512820513 x 100 = 105.13%