32.01% is the change from 303 to 400
Calculation steps:
[( 400 - 303 ) ÷ 303] x 100 = 32.01%
Formula
Percentage change = [(400 - 303) / 303] x 100
Subtract the new number by the original number
400 - 303 = 97
97 ÷ 303 = 0.3201320132013201
0.3201320132013201 x 100 = 32.01%