54.39% is the change from 285 to 440
Calculation steps:
[( 440 - 285 ) ÷ 285] x 100 = 54.39%
Formula
Percentage change = [(440 - 285) / 285] x 100
Subtract the new number by the original number
440 - 285 = 155
155 ÷ 285 = 0.543859649122807
0.543859649122807 x 100 = 54.39%