18.41% is the change from 440 to 521
Calculation steps:
[( 521 - 440 ) ÷ 440] x 100 = 18.41%
Formula
Percentage change = [(521 - 440) / 440] x 100
Subtract the new number by the original number
521 - 440 = 81
81 ÷ 440 = 0.18409090909090908
0.18409090909090908 x 100 = 18.41%