27.23% is the change from 404 to 514
Calculation steps:
[( 514 - 404 ) ÷ 404] x 100 = 27.23%
Formula
Percentage change = [(514 - 404) / 404] x 100
Subtract the new number by the original number
514 - 404 = 110
110 ÷ 404 = 0.2722772277227723
0.2722772277227723 x 100 = 27.23%