131.53% is the change from 406 to 940
Calculation steps:
[( 940 - 406 ) ÷ 406] x 100 = 131.53%
Formula
Percentage change = [(940 - 406) / 406] x 100
Subtract the new number by the original number
940 - 406 = 534
534 ÷ 406 = 1.3152709359605912
1.3152709359605912 x 100 = 131.53%