40% is the change from 400 to 560
Calculation steps:
[( 560 - 400 ) ÷ 400] x 100 = 40%
Formula
Percentage change = [(560 - 400) / 400] x 100
Subtract the new number by the original number
560 - 400 = 160
160 ÷ 400 = 0.4
0.4 x 100 = 40%
Example