140.5% is the change from 400 to 962
Calculation steps:
[( 962 - 400 ) ÷ 400] x 100 = 140.5%
Formula
Percentage change = [(962 - 400) / 400] x 100
Subtract the new number by the original number
962 - 400 = 562
562 ÷ 400 = 1.405
1.405 x 100 = 140.5%
Example