46.18% is the change from 301 to 440
Calculation steps:
[( 440 - 301 ) ÷ 301] x 100 = 46.18%
Formula
Percentage change = [(440 - 301) / 301] x 100
Subtract the new number by the original number
440 - 301 = 139
139 ÷ 301 = 0.46179401993355484
0.46179401993355484 x 100 = 46.18%