37.07% is the change from 321 to 440
Calculation steps:
[( 440 - 321 ) ÷ 321] x 100 = 37.07%
Formula
Percentage change = [(440 - 321) / 321] x 100
Subtract the new number by the original number
440 - 321 = 119
119 ÷ 321 = 0.3707165109034268
0.3707165109034268 x 100 = 37.07%