11.68% is the change from 394 to 440
Calculation steps:
[( 440 - 394 ) ÷ 394] x 100 = 11.68%
Formula
Percentage change = [(440 - 394) / 394] x 100
Subtract the new number by the original number
440 - 394 = 46
46 ÷ 394 = 0.116751269035533
0.116751269035533 x 100 = 11.68%