28.19% is the change from 408 to 523
Calculation steps:
[( 523 - 408 ) ÷ 408] x 100 = 28.19%
Formula
Percentage change = [(523 - 408) / 408] x 100
Subtract the new number by the original number
523 - 408 = 115
115 ÷ 408 = 0.2818627450980392
0.2818627450980392 x 100 = 28.19%