117% is the change from 400 to 868
Calculation steps:
[( 868 - 400 ) ÷ 400] x 100 = 117%
Formula
Percentage change = [(868 - 400) / 400] x 100
Subtract the new number by the original number
868 - 400 = 468
468 ÷ 400 = 1.17
1.17 x 100 = 117%
Example