118% is the change from 400 to 872
Calculation steps:
[( 872 - 400 ) ÷ 400] x 100 = 118%
Formula
Percentage change = [(872 - 400) / 400] x 100
Subtract the new number by the original number
872 - 400 = 472
472 ÷ 400 = 1.18
1.18 x 100 = 118%
Example