22.27% is the change from 440 to 538
Calculation steps:
[( 538 - 440 ) ÷ 440] x 100 = 22.27%
Formula
Percentage change = [(538 - 440) / 440] x 100
Subtract the new number by the original number
538 - 440 = 98
98 ÷ 440 = 0.22272727272727272
0.22272727272727272 x 100 = 22.27%