24% is the change from 400 to 496
Calculation steps:
[( 496 - 400 ) ÷ 400] x 100 = 24%
Formula
Percentage change = [(496 - 400) / 400] x 100
Subtract the new number by the original number
496 - 400 = 96
96 ÷ 400 = 0.24
0.24 x 100 = 24%
Example