123.29% is the change from 438 to 978
Calculation steps:
[( 978 - 438 ) ÷ 438] x 100 = 123.29%
Formula
Percentage change = [(978 - 438) / 438] x 100
Subtract the new number by the original number
978 - 438 = 540
540 ÷ 438 = 1.2328767123287672
1.2328767123287672 x 100 = 123.29%