105.75% is the change from 400 to 823
Calculation steps:
[( 823 - 400 ) ÷ 400] x 100 = 105.75%
Formula
Percentage change = [(823 - 400) / 400] x 100
Subtract the new number by the original number
823 - 400 = 423
423 ÷ 400 = 1.0575
1.0575 x 100 = 105.75%