36% is the change from 400 to 544
Calculation steps:
[( 544 - 400 ) ÷ 400] x 100 = 36%
Formula
Percentage change = [(544 - 400) / 400] x 100
Subtract the new number by the original number
544 - 400 = 144
144 ÷ 400 = 0.36
0.36 x 100 = 36%
Example