109.5% is the change from 400 to 838
Calculation steps:
[( 838 - 400 ) ÷ 400] x 100 = 109.5%
Formula
Percentage change = [(838 - 400) / 400] x 100
Subtract the new number by the original number
838 - 400 = 438
438 ÷ 400 = 1.095
1.095 x 100 = 109.5%
Example