12.73% is the change from 440 to 496
Calculation steps:
[( 496 - 440 ) ÷ 440] x 100 = 12.73%
Formula
Percentage change = [(496 - 440) / 440] x 100
Subtract the new number by the original number
496 - 440 = 56
56 ÷ 440 = 0.12727272727272726
0.12727272727272726 x 100 = 12.73%