12.24% is the change from 392 to 440
Calculation steps:
[( 440 - 392 ) ÷ 392] x 100 = 12.24%
Formula
Percentage change = [(440 - 392) / 392] x 100
Subtract the new number by the original number
440 - 392 = 48
48 ÷ 392 = 0.12244897959183673
0.12244897959183673 x 100 = 12.24%