131.5% is the change from 400 to 926
Calculation steps:
[( 926 - 400 ) ÷ 400] x 100 = 131.5%
Formula
Percentage change = [(926 - 400) / 400] x 100
Subtract the new number by the original number
926 - 400 = 526
526 ÷ 400 = 1.315
1.315 x 100 = 131.5%
Example