15% is the change from 400 to 460
Calculation steps:
[( 460 - 400 ) ÷ 400] x 100 = 15%
Formula
Percentage change = [(460 - 400) / 400] x 100
Subtract the new number by the original number
460 - 400 = 60
60 ÷ 400 = 0.15
0.15 x 100 = 15%
Example