107.3% is the change from 397 to 823
Calculation steps:
[( 823 - 397 ) ÷ 397] x 100 = 107.3%
Formula
Percentage change = [(823 - 397) / 397] x 100
Subtract the new number by the original number
823 - 397 = 426
426 ÷ 397 = 1.0730478589420656
1.0730478589420656 x 100 = 107.3%