235.88% is the change from 131 to 440
Calculation steps:
[( 440 - 131 ) ÷ 131] x 100 = 235.88%
Formula
Percentage change = [(440 - 131) / 131] x 100
Subtract the new number by the original number
440 - 131 = 309
309 ÷ 131 = 2.3587786259541983
2.3587786259541983 x 100 = 235.88%