8.18% is the change from 440 to 476
Calculation steps:
[( 476 - 440 ) ÷ 440] x 100 = 8.18%
Formula
Percentage change = [(476 - 440) / 440] x 100
Subtract the new number by the original number
476 - 440 = 36
36 ÷ 440 = 0.08181818181818182
0.08181818181818182 x 100 = 8.18%