Set 120 to be 100% (100%=1); therefore, as for 463,
[tex]\begin{gathered} 120\rightarrow100\% \\ 463\rightarrow x\% \\ \end{gathered}[/tex]As a ratio,
[tex]\begin{gathered} \Rightarrow\frac{1}{120}=\frac{x}{463} \\ \Rightarrow x=\frac{463}{120}=3.8583...=385.83\% \end{gathered}[/tex]Thus,
[tex]385.83\%-100\%=285.83\%[/tex]