23% is the change from 400 to 492
Calculation steps:
[( 492 - 400 ) ÷ 400] x 100 = 23%
Formula
Percentage change = [(492 - 400) / 400] x 100
Subtract the new number by the original number
492 - 400 = 92
92 ÷ 400 = 0.23
0.23 x 100 = 23%
Example