10.28% is the change from 399 to 440
Calculation steps:
[( 440 - 399 ) ÷ 399] x 100 = 10.28%
Formula
Percentage change = [(440 - 399) / 399] x 100
Subtract the new number by the original number
440 - 399 = 41
41 ÷ 399 = 0.10275689223057644
0.10275689223057644 x 100 = 10.28%