107.83% is the change from 396 to 823
Calculation steps:
[( 823 - 396 ) ÷ 396] x 100 = 107.83%
Formula
Percentage change = [(823 - 396) / 396] x 100
Subtract the new number by the original number
823 - 396 = 427
427 ÷ 396 = 1.0782828282828283
1.0782828282828283 x 100 = 107.83%