53.46% is the change from 260 to 399
Calculation steps:
[( 399 - 260 ) ÷ 260] x 100 = 53.46%
Formula
Percentage change = [(399 - 260) / 260] x 100
Subtract the new number by the original number
399 - 260 = 139
139 ÷ 260 = 0.5346153846153846
0.5346153846153846 x 100 = 53.46%