103% is the change from 400 to 812
Calculation steps:
[( 812 - 400 ) ÷ 400] x 100 = 103%
Formula
Percentage change = [(812 - 400) / 400] x 100
Subtract the new number by the original number
812 - 400 = 412
412 ÷ 400 = 1.03
1.03 x 100 = 103%
Example