12.27% is the change from 440 to 494
Calculation steps:
[( 494 - 440 ) ÷ 440] x 100 = 12.27%
Formula
Percentage change = [(494 - 440) / 440] x 100
Subtract the new number by the original number
494 - 440 = 54
54 ÷ 440 = 0.12272727272727273
0.12272727272727273 x 100 = 12.27%