39.09% is the change from 440 to 612
Calculation steps:
[( 612 - 440 ) ÷ 440] x 100 = 39.09%
Formula
Percentage change = [(612 - 440) / 440] x 100
Subtract the new number by the original number
612 - 440 = 172
172 ÷ 440 = 0.39090909090909093
0.39090909090909093 x 100 = 39.09%