96.14% is the change from 440 to 863
Calculation steps:
[( 863 - 440 ) ÷ 440] x 100 = 96.14%
Formula
Percentage change = [(863 - 440) / 440] x 100
Subtract the new number by the original number
863 - 440 = 423
423 ÷ 440 = 0.9613636363636363
0.9613636363636363 x 100 = 96.14%