104.2% is the change from 405 to 827
Calculation steps:
[( 827 - 405 ) ÷ 405] x 100 = 104.2%
Formula
Percentage change = [(827 - 405) / 405] x 100
Subtract the new number by the original number
827 - 405 = 422
422 ÷ 405 = 1.0419753086419754
1.0419753086419754 x 100 = 104.2%