32.07% is the change from 396 to 523
Calculation steps:
[( 523 - 396 ) ÷ 396] x 100 = 32.07%
Formula
Percentage change = [(523 - 396) / 396] x 100
Subtract the new number by the original number
523 - 396 = 127
127 ÷ 396 = 0.3207070707070707
0.3207070707070707 x 100 = 32.07%