233.33% is the change from 132 to 440
Calculation steps:
[( 440 - 132 ) ÷ 132] x 100 = 233.33%
Formula
Percentage change = [(440 - 132) / 132] x 100
Subtract the new number by the original number
440 - 132 = 308
308 ÷ 132 = 2.3333333333333335
2.3333333333333335 x 100 = 233.33%