27.3% is the change from 315 to 401
Calculation steps:
[( 401 - 315 ) ÷ 315] x 100 = 27.3%
Formula
Percentage change = [(401 - 315) / 315] x 100
Subtract the new number by the original number
401 - 315 = 86
86 ÷ 315 = 0.273015873015873
0.273015873015873 x 100 = 27.3%