12.95% is the change from 440 to 497
Calculation steps:
[( 497 - 440 ) ÷ 440] x 100 = 12.95%
Formula
Percentage change = [(497 - 440) / 440] x 100
Subtract the new number by the original number
497 - 440 = 57
57 ÷ 440 = 0.12954545454545455
0.12954545454545455 x 100 = 12.95%