112.73% is the change from 440 to 936
Calculation steps:
[( 936 - 440 ) ÷ 440] x 100 = 112.73%
Formula
Percentage change = [(936 - 440) / 440] x 100
Subtract the new number by the original number
936 - 440 = 496
496 ÷ 440 = 1.1272727272727272
1.1272727272727272 x 100 = 112.73%