32.23% is the change from 394 to 521
Calculation steps:
[( 521 - 394 ) ÷ 394] x 100 = 32.23%
Formula
Percentage change = [(521 - 394) / 394] x 100
Subtract the new number by the original number
521 - 394 = 127
127 ÷ 394 = 0.3223350253807107
0.3223350253807107 x 100 = 32.23%