44.26% is the change from 305 to 440
Calculation steps:
[( 440 - 305 ) ÷ 305] x 100 = 44.26%
Formula
Percentage change = [(440 - 305) / 305] x 100
Subtract the new number by the original number
440 - 305 = 135
135 ÷ 305 = 0.4426229508196721
0.4426229508196721 x 100 = 44.26%