134.5% is the change from 400 to 938
Calculation steps:
[( 938 - 400 ) ÷ 400] x 100 = 134.5%
Formula
Percentage change = [(938 - 400) / 400] x 100
Subtract the new number by the original number
938 - 400 = 538
538 ÷ 400 = 1.345
1.345 x 100 = 134.5%
Example