40.71% is the change from 280 to 394
Calculation steps:
[( 394 - 280 ) ÷ 280] x 100 = 40.71%
Formula
Percentage change = [(394 - 280) / 280] x 100
Subtract the new number by the original number
394 - 280 = 114
114 ÷ 280 = 0.40714285714285714
0.40714285714285714 x 100 = 40.71%