41.03% is the change from 312 to 440
Calculation steps:
[( 440 - 312 ) ÷ 312] x 100 = 41.03%
Formula
Percentage change = [(440 - 312) / 312] x 100
Subtract the new number by the original number
440 - 312 = 128
128 ÷ 312 = 0.41025641025641024
0.41025641025641024 x 100 = 41.03%