25% is the change from 352 to 440
Calculation steps:
[( 440 - 352 ) ÷ 352] x 100 = 25%
Formula
Percentage change = [(440 - 352) / 352] x 100
Subtract the new number by the original number
440 - 352 = 88
88 ÷ 352 = 0.25
0.25 x 100 = 25%
Example