47.06% is the change from 272 to 400
Calculation steps:
[( 400 - 272 ) ÷ 272] x 100 = 47.06%
Formula
Percentage change = [(400 - 272) / 272] x 100
Subtract the new number by the original number
400 - 272 = 128
128 ÷ 272 = 0.47058823529411764
0.47058823529411764 x 100 = 47.06%