103.7% is the change from 405 to 825
Calculation steps:
[( 825 - 405 ) ÷ 405] x 100 = 103.7%
Formula
Percentage change = [(825 - 405) / 405] x 100
Subtract the new number by the original number
825 - 405 = 420
420 ÷ 405 = 1.037037037037037
1.037037037037037 x 100 = 103.7%