400% is the change from 28 to 140
Calculation steps:
[( 140 - 28 ) ÷ 28] x 100 = 400%
Formula
Percentage change = [(140 - 28) / 28] x 100
Subtract the new number by the original number
140 - 28 = 112
112 ÷ 28 = 4
4 x 100 = 400%
Example