140.6% is the change from 399 to 960
Calculation steps:
[( 960 - 399 ) ÷ 399] x 100 = 140.6%
Formula
Percentage change = [(960 - 399) / 399] x 100
Subtract the new number by the original number
960 - 399 = 561
561 ÷ 399 = 1.406015037593985
1.406015037593985 x 100 = 140.6%