140.75% is the change from 400 to 963
Calculation steps:
[( 963 - 400 ) ÷ 400] x 100 = 140.75%
Formula
Percentage change = [(963 - 400) / 400] x 100
Subtract the new number by the original number
963 - 400 = 563
563 ÷ 400 = 1.4075
1.4075 x 100 = 140.75%