97% is the change from 400 to 788
Calculation steps:
[( 788 - 400 ) ÷ 400] x 100 = 97%
Formula
Percentage change = [(788 - 400) / 400] x 100
Subtract the new number by the original number
788 - 400 = 388
388 ÷ 400 = 0.97
0.97 x 100 = 97%
Example