100.75% is the change from 400 to 803
Calculation steps:
[( 803 - 400 ) ÷ 400] x 100 = 100.75%
Formula
Percentage change = [(803 - 400) / 400] x 100
Subtract the new number by the original number
803 - 400 = 403
403 ÷ 400 = 1.0075
1.0075 x 100 = 100.75%