3.55% is the change from 423 to 438
Calculation steps:
[( 438 - 423 ) ÷ 423] x 100 = 3.55%
Formula
Percentage change = [(438 - 423) / 423] x 100
Subtract the new number by the original number
438 - 423 = 15
15 ÷ 423 = 0.03546099290780142
0.03546099290780142 x 100 = 3.55%