147.5% is the change from 400 to 990
Calculation steps:
[( 990 - 400 ) ÷ 400] x 100 = 147.5%
Formula
Percentage change = [(990 - 400) / 400] x 100
Subtract the new number by the original number
990 - 400 = 590
590 ÷ 400 = 1.475
1.475 x 100 = 147.5%
Example