20.91% is the change from 440 to 532
Calculation steps:
[( 532 - 440 ) ÷ 440] x 100 = 20.91%
Formula
Percentage change = [(532 - 440) / 440] x 100
Subtract the new number by the original number
532 - 440 = 92
92 ÷ 440 = 0.20909090909090908
0.20909090909090908 x 100 = 20.91%