2.81% is the change from 427 to 439
Calculation steps:
[( 439 - 427 ) ÷ 427] x 100 = 2.81%
Formula
Percentage change = [(439 - 427) / 427] x 100
Subtract the new number by the original number
439 - 427 = 12
12 ÷ 427 = 0.02810304449648712
0.02810304449648712 x 100 = 2.81%