1.85% is the change from 432 to 440
Calculation steps:
[( 440 - 432 ) ÷ 432] x 100 = 1.85%
Formula
Percentage change = [(440 - 432) / 432] x 100
Subtract the new number by the original number
440 - 432 = 8
8 ÷ 432 = 0.018518518518518517
0.018518518518518517 x 100 = 1.85%