27.04% is the change from 318 to 404
Calculation steps:
[( 404 - 318 ) ÷ 318] x 100 = 27.04%
Formula
Percentage change = [(404 - 318) / 318] x 100
Subtract the new number by the original number
404 - 318 = 86
86 ÷ 318 = 0.27044025157232704
0.27044025157232704 x 100 = 27.04%