8.16% is the change from 478 to 517
Calculation steps:
[( 517 - 478 ) ÷ 478] x 100 = 8.16%
Formula
Percentage change = [(517 - 478) / 478] x 100
Subtract the new number by the original number
517 - 478 = 39
39 ÷ 478 = 0.08158995815899582
0.08158995815899582 x 100 = 8.16%