24.29% is the change from 354 to 440
Calculation steps:
[( 440 - 354 ) ÷ 354] x 100 = 24.29%
Formula
Percentage change = [(440 - 354) / 354] x 100
Subtract the new number by the original number
440 - 354 = 86
86 ÷ 354 = 0.24293785310734464
0.24293785310734464 x 100 = 24.29%