26.59% is the change from 440 to 557
Calculation steps:
[( 557 - 440 ) ÷ 440] x 100 = 26.59%
Formula
Percentage change = [(557 - 440) / 440] x 100
Subtract the new number by the original number
557 - 440 = 117
117 ÷ 440 = 0.26590909090909093
0.26590909090909093 x 100 = 26.59%