38.5% is the change from 400 to 554
Calculation steps:
[( 554 - 400 ) ÷ 400] x 100 = 38.5%
Formula
Percentage change = [(554 - 400) / 400] x 100
Subtract the new number by the original number
554 - 400 = 154
154 ÷ 400 = 0.385
0.385 x 100 = 38.5%
Example