8.91% is the change from 404 to 440
Calculation steps:
[( 440 - 404 ) ÷ 404] x 100 = 8.91%
Formula
Percentage change = [(440 - 404) / 404] x 100
Subtract the new number by the original number
440 - 404 = 36
36 ÷ 404 = 0.0891089108910891
0.0891089108910891 x 100 = 8.91%