105% is the change from 440 to 902
Calculation steps:
[( 902 - 440 ) ÷ 440] x 100 = 105%
Formula
Percentage change = [(902 - 440) / 440] x 100
Subtract the new number by the original number
902 - 440 = 462
462 ÷ 440 = 1.05
1.05 x 100 = 105%
Example