101.75% is the change from 400 to 807
Calculation steps:
[( 807 - 400 ) ÷ 400] x 100 = 101.75%
Formula
Percentage change = [(807 - 400) / 400] x 100
Subtract the new number by the original number
807 - 400 = 407
407 ÷ 400 = 1.0175
1.0175 x 100 = 101.75%