103.95% is the change from 405 to 826
Calculation steps:
[( 826 - 405 ) ÷ 405] x 100 = 103.95%
Formula
Percentage change = [(826 - 405) / 405] x 100
Subtract the new number by the original number
826 - 405 = 421
421 ÷ 405 = 1.039506172839506
1.039506172839506 x 100 = 103.95%