20% is the change from 440 to 528
Calculation steps:
[( 528 - 440 ) ÷ 440] x 100 = 20%
Formula
Percentage change = [(528 - 440) / 440] x 100
Subtract the new number by the original number
528 - 440 = 88
88 ÷ 440 = 0.2
0.2 x 100 = 20%
Example