106.5% is the change from 400 to 826
Calculation steps:
[( 826 - 400 ) ÷ 400] x 100 = 106.5%
Formula
Percentage change = [(826 - 400) / 400] x 100
Subtract the new number by the original number
826 - 400 = 426
426 ÷ 400 = 1.065
1.065 x 100 = 106.5%
Example