27.17% is the change from 346 to 440
Calculation steps:
[( 440 - 346 ) ÷ 346] x 100 = 27.17%
Formula
Percentage change = [(440 - 346) / 346] x 100
Subtract the new number by the original number
440 - 346 = 94
94 ÷ 346 = 0.27167630057803466
0.27167630057803466 x 100 = 27.17%