36.5% is the change from 400 to 546
Calculation steps:
[( 546 - 400 ) ÷ 400] x 100 = 36.5%
Formula
Percentage change = [(546 - 400) / 400] x 100
Subtract the new number by the original number
546 - 400 = 146
146 ÷ 400 = 0.365
0.365 x 100 = 36.5%
Example