132.8% is the change from 189 to 440
Calculation steps:
[( 440 - 189 ) ÷ 189] x 100 = 132.8%
Formula
Percentage change = [(440 - 189) / 189] x 100
Subtract the new number by the original number
440 - 189 = 251
251 ÷ 189 = 1.3280423280423281
1.3280423280423281 x 100 = 132.8%