103.14% is the change from 478 to 971
Calculation steps:
[( 971 - 478 ) ÷ 478] x 100 = 103.14%
Formula
Percentage change = [(971 - 478) / 478] x 100
Subtract the new number by the original number
971 - 478 = 493
493 ÷ 478 = 1.0313807531380754
1.0313807531380754 x 100 = 103.14%