148% is the change from 400 to 992
Calculation steps:
[( 992 - 400 ) ÷ 400] x 100 = 148%
Formula
Percentage change = [(992 - 400) / 400] x 100
Subtract the new number by the original number
992 - 400 = 592
592 ÷ 400 = 1.48
1.48 x 100 = 148%
Example