26.07% is the change from 349 to 440
Calculation steps:
[( 440 - 349 ) ÷ 349] x 100 = 26.07%
Formula
Percentage change = [(440 - 349) / 349] x 100
Subtract the new number by the original number
440 - 349 = 91
91 ÷ 349 = 0.2607449856733524
0.2607449856733524 x 100 = 26.07%