114.12% is the change from 439 to 940
Calculation steps:
[( 940 - 439 ) ÷ 439] x 100 = 114.12%
Formula
Percentage change = [(940 - 439) / 439] x 100
Subtract the new number by the original number
940 - 439 = 501
501 ÷ 439 = 1.14123006833713
1.14123006833713 x 100 = 114.12%