48.15% is the change from 270 to 400
Calculation steps:
[( 400 - 270 ) ÷ 270] x 100 = 48.15%
Formula
Percentage change = [(400 - 270) / 270] x 100
Subtract the new number by the original number
400 - 270 = 130
130 ÷ 270 = 0.48148148148148145
0.48148148148148145 x 100 = 48.15%