8.64% is the change from 440 to 478
Calculation steps:
[( 478 - 440 ) ÷ 440] x 100 = 8.64%
Formula
Percentage change = [(478 - 440) / 440] x 100
Subtract the new number by the original number
478 - 440 = 38
38 ÷ 440 = 0.08636363636363636
0.08636363636363636 x 100 = 8.64%