97.31% is the change from 223 to 440
Calculation steps:
[( 440 - 223 ) ÷ 223] x 100 = 97.31%
Formula
Percentage change = [(440 - 223) / 223] x 100
Subtract the new number by the original number
440 - 223 = 217
217 ÷ 223 = 0.9730941704035875
0.9730941704035875 x 100 = 97.31%