27.09% is the change from 406 to 516
Calculation steps:
[( 516 - 406 ) ÷ 406] x 100 = 27.09%
Formula
Percentage change = [(516 - 406) / 406] x 100
Subtract the new number by the original number
516 - 406 = 110
110 ÷ 406 = 0.270935960591133
0.270935960591133 x 100 = 27.09%