116% is the change from 400 to 864
Calculation steps:
[( 864 - 400 ) ÷ 400] x 100 = 116%
Formula
Percentage change = [(864 - 400) / 400] x 100
Subtract the new number by the original number
864 - 400 = 464
464 ÷ 400 = 1.16
1.16 x 100 = 116%
Example