104.7% is the change from 404 to 827
Calculation steps:
[( 827 - 404 ) ÷ 404] x 100 = 104.7%
Formula
Percentage change = [(827 - 404) / 404] x 100
Subtract the new number by the original number
827 - 404 = 423
423 ÷ 404 = 1.047029702970297
1.047029702970297 x 100 = 104.7%