8% is the change from 400 to 432
Calculation steps:
[( 432 - 400 ) ÷ 400] x 100 = 8%
Formula
Percentage change = [(432 - 400) / 400] x 100
Subtract the new number by the original number
432 - 400 = 32
32 ÷ 400 = 0.08
0.08 x 100 = 8%
Example