135.5% is the change from 400 to 942
Calculation steps:
[( 942 - 400 ) ÷ 400] x 100 = 135.5%
Formula
Percentage change = [(942 - 400) / 400] x 100
Subtract the new number by the original number
942 - 400 = 542
542 ÷ 400 = 1.355
1.355 x 100 = 135.5%
Example