31.9% is the change from 395 to 521
Calculation steps:
[( 521 - 395 ) ÷ 395] x 100 = 31.9%
Formula
Percentage change = [(521 - 395) / 395] x 100
Subtract the new number by the original number
521 - 395 = 126
126 ÷ 395 = 0.3189873417721519
0.3189873417721519 x 100 = 31.9%