100.23% is the change from 440 to 881
Calculation steps:
[( 881 - 440 ) ÷ 440] x 100 = 100.23%
Formula
Percentage change = [(881 - 440) / 440] x 100
Subtract the new number by the original number
881 - 440 = 441
441 ÷ 440 = 1.0022727272727272
1.0022727272727272 x 100 = 100.23%