53.64% is the change from 440 to 676
Calculation steps:
[( 676 - 440 ) ÷ 440] x 100 = 53.64%
Formula
Percentage change = [(676 - 440) / 440] x 100
Subtract the new number by the original number
676 - 440 = 236
236 ÷ 440 = 0.5363636363636364
0.5363636363636364 x 100 = 53.64%