37% is the change from 400 to 548
Calculation steps:
[( 548 - 400 ) ÷ 400] x 100 = 37%
Formula
Percentage change = [(548 - 400) / 400] x 100
Subtract the new number by the original number
548 - 400 = 148
148 ÷ 400 = 0.37
0.37 x 100 = 37%
Example