61.17% is the change from 273 to 440
Calculation steps:
[( 440 - 273 ) ÷ 273] x 100 = 61.17%
Formula
Percentage change = [(440 - 273) / 273] x 100
Subtract the new number by the original number
440 - 273 = 167
167 ÷ 273 = 0.6117216117216118
0.6117216117216118 x 100 = 61.17%