139.75% is the change from 400 to 959
Calculation steps:
[( 959 - 400 ) ÷ 400] x 100 = 139.75%
Formula
Percentage change = [(959 - 400) / 400] x 100
Subtract the new number by the original number
959 - 400 = 559
559 ÷ 400 = 1.3975
1.3975 x 100 = 139.75%