3.29% is the change from 426 to 440
Calculation steps:
[( 440 - 426 ) ÷ 426] x 100 = 3.29%
Formula
Percentage change = [(440 - 426) / 426] x 100
Subtract the new number by the original number
440 - 426 = 14
14 ÷ 426 = 0.03286384976525822
0.03286384976525822 x 100 = 3.29%