103.04% is the change from 427 to 867
Calculation steps:
[( 867 - 427 ) ÷ 427] x 100 = 103.04%
Formula
Percentage change = [(867 - 427) / 427] x 100
Subtract the new number by the original number
867 - 427 = 440
440 ÷ 427 = 1.0304449648711944
1.0304449648711944 x 100 = 103.04%