40.58% is the change from 313 to 440
Calculation steps:
[( 440 - 313 ) ÷ 313] x 100 = 40.58%
Formula
Percentage change = [(440 - 313) / 313] x 100
Subtract the new number by the original number
440 - 313 = 127
127 ÷ 313 = 0.4057507987220447
0.4057507987220447 x 100 = 40.58%