23.94% is the change from 355 to 440
Calculation steps:
[( 440 - 355 ) ÷ 355] x 100 = 23.94%
Formula
Percentage change = [(440 - 355) / 355] x 100
Subtract the new number by the original number
440 - 355 = 85
85 ÷ 355 = 0.23943661971830985
0.23943661971830985 x 100 = 23.94%