2.73% is the change from 440 to 452
Calculation steps:
[( 452 - 440 ) ÷ 440] x 100 = 2.73%
Formula
Percentage change = [(452 - 440) / 440] x 100
Subtract the new number by the original number
452 - 440 = 12
12 ÷ 440 = 0.02727272727272727
0.02727272727272727 x 100 = 2.73%