11.11% is the change from 396 to 440
Calculation steps:
[( 440 - 396 ) ÷ 396] x 100 = 11.11%
Formula
Percentage change = [(440 - 396) / 396] x 100
Subtract the new number by the original number
440 - 396 = 44
44 ÷ 396 = 0.1111111111111111
0.1111111111111111 x 100 = 11.11%