40.7% is the change from 285 to 401
Calculation steps:
[( 401 - 285 ) ÷ 285] x 100 = 40.7%
Formula
Percentage change = [(401 - 285) / 285] x 100
Subtract the new number by the original number
401 - 285 = 116
116 ÷ 285 = 0.4070175438596491
0.4070175438596491 x 100 = 40.7%