40.09% is the change from 439 to 615
Calculation steps:
[( 615 - 439 ) ÷ 439] x 100 = 40.09%
Formula
Percentage change = [(615 - 439) / 439] x 100
Subtract the new number by the original number
615 - 439 = 176
176 ÷ 439 = 0.4009111617312073
0.4009111617312073 x 100 = 40.09%