95.68% is the change from 440 to 861
Calculation steps:
[( 861 - 440 ) ÷ 440] x 100 = 95.68%
Formula
Percentage change = [(861 - 440) / 440] x 100
Subtract the new number by the original number
861 - 440 = 421
421 ÷ 440 = 0.9568181818181818
0.9568181818181818 x 100 = 95.68%