142% is the change from 400 to 968
Calculation steps:
[( 968 - 400 ) ÷ 400] x 100 = 142%
Formula
Percentage change = [(968 - 400) / 400] x 100
Subtract the new number by the original number
968 - 400 = 568
568 ÷ 400 = 1.42
1.42 x 100 = 142%
Example