103.97% is the change from 478 to 975
Calculation steps:
[( 975 - 478 ) ÷ 478] x 100 = 103.97%
Formula
Percentage change = [(975 - 478) / 478] x 100
Subtract the new number by the original number
975 - 478 = 497
497 ÷ 478 = 1.0397489539748954
1.0397489539748954 x 100 = 103.97%