139.4% is the change from 401 to 960
Calculation steps:
[( 960 - 401 ) ÷ 401] x 100 = 139.4%
Formula
Percentage change = [(960 - 401) / 401] x 100
Subtract the new number by the original number
960 - 401 = 559
559 ÷ 401 = 1.3940149625935163
1.3940149625935163 x 100 = 139.4%