39.73% is the change from 521 to 728
Calculation steps:
[( 728 - 521 ) ÷ 521] x 100 = 39.73%
Formula
Percentage change = [(728 - 521) / 521] x 100
Subtract the new number by the original number
728 - 521 = 207
207 ÷ 521 = 0.39731285988483683
0.39731285988483683 x 100 = 39.73%