113.41% is the change from 440 to 939
Calculation steps:
[( 939 - 440 ) ÷ 440] x 100 = 113.41%
Formula
Percentage change = [(939 - 440) / 440] x 100
Subtract the new number by the original number
939 - 440 = 499
499 ÷ 440 = 1.134090909090909
1.134090909090909 x 100 = 113.41%