27.05% is the change from 440 to 559
Calculation steps:
[( 559 - 440 ) ÷ 440] x 100 = 27.05%
Formula
Percentage change = [(559 - 440) / 440] x 100
Subtract the new number by the original number
559 - 440 = 119
119 ÷ 440 = 0.27045454545454545
0.27045454545454545 x 100 = 27.05%