138% is the change from 400 to 952
Calculation steps:
[( 952 - 400 ) ÷ 400] x 100 = 138%
Formula
Percentage change = [(952 - 400) / 400] x 100
Subtract the new number by the original number
952 - 400 = 552
552 ÷ 400 = 1.38
1.38 x 100 = 138%
Example