3% is the change from 400 to 412
Calculation steps:
[( 412 - 400 ) ÷ 400] x 100 = 3%
Formula
Percentage change = [(412 - 400) / 400] x 100
Subtract the new number by the original number
412 - 400 = 12
12 ÷ 400 = 0.03
0.03 x 100 = 3%
Example