109.77% is the change from 440 to 923
Calculation steps:
[( 923 - 440 ) ÷ 440] x 100 = 109.77%
Formula
Percentage change = [(923 - 440) / 440] x 100
Subtract the new number by the original number
923 - 440 = 483
483 ÷ 440 = 1.0977272727272727
1.0977272727272727 x 100 = 109.77%