103.21% is the change from 405 to 823
Calculation steps:
[( 823 - 405 ) ÷ 405] x 100 = 103.21%
Formula
Percentage change = [(823 - 405) / 405] x 100
Subtract the new number by the original number
823 - 405 = 418
418 ÷ 405 = 1.0320987654320988
1.0320987654320988 x 100 = 103.21%