31.31% is the change from 396 to 520
Calculation steps:
[( 520 - 396 ) ÷ 396] x 100 = 31.31%
Formula
Percentage change = [(520 - 396) / 396] x 100
Subtract the new number by the original number
520 - 396 = 124
124 ÷ 396 = 0.31313131313131315
0.31313131313131315 x 100 = 31.31%