9.13% is the change from 438 to 478
Calculation steps:
[( 478 - 438 ) ÷ 438] x 100 = 9.13%
Formula
Percentage change = [(478 - 438) / 438] x 100
Subtract the new number by the original number
478 - 438 = 40
40 ÷ 438 = 0.091324200913242
0.091324200913242 x 100 = 9.13%