140.85% is the change from 399 to 961
Calculation steps:
[( 961 - 399 ) ÷ 399] x 100 = 140.85%
Formula
Percentage change = [(961 - 399) / 399] x 100
Subtract the new number by the original number
961 - 399 = 562
562 ÷ 399 = 1.4085213032581454
1.4085213032581454 x 100 = 140.85%