27.17% is the change from 438 to 557
Calculation steps:
[( 557 - 438 ) ÷ 438] x 100 = 27.17%
Formula
Percentage change = [(557 - 438) / 438] x 100
Subtract the new number by the original number
557 - 438 = 119
119 ÷ 438 = 0.271689497716895
0.271689497716895 x 100 = 27.17%