111.5% is the change from 400 to 846
Calculation steps:
[( 846 - 400 ) ÷ 400] x 100 = 111.5%
Formula
Percentage change = [(846 - 400) / 400] x 100
Subtract the new number by the original number
846 - 400 = 446
446 ÷ 400 = 1.115
1.115 x 100 = 111.5%
Example