137.37% is the change from 396 to 940
Calculation steps:
[( 940 - 396 ) ÷ 396] x 100 = 137.37%
Formula
Percentage change = [(940 - 396) / 396] x 100
Subtract the new number by the original number
940 - 396 = 544
544 ÷ 396 = 1.3737373737373737
1.3737373737373737 x 100 = 137.37%