23.41% is the change from 440 to 543
Calculation steps:
[( 543 - 440 ) ÷ 440] x 100 = 23.41%
Formula
Percentage change = [(543 - 440) / 440] x 100
Subtract the new number by the original number
543 - 440 = 103
103 ÷ 440 = 0.2340909090909091
0.2340909090909091 x 100 = 23.41%