110.5% is the change from 400 to 842
Calculation steps:
[( 842 - 400 ) ÷ 400] x 100 = 110.5%
Formula
Percentage change = [(842 - 400) / 400] x 100
Subtract the new number by the original number
842 - 400 = 442
442 ÷ 400 = 1.105
1.105 x 100 = 110.5%
Example