17.27% is the change from 440 to 516
Calculation steps:
[( 516 - 440 ) ÷ 440] x 100 = 17.27%
Formula
Percentage change = [(516 - 440) / 440] x 100
Subtract the new number by the original number
516 - 440 = 76
76 ÷ 440 = 0.17272727272727273
0.17272727272727273 x 100 = 17.27%