115% is the change from 440 to 946
Calculation steps:
[( 946 - 440 ) ÷ 440] x 100 = 115%
Formula
Percentage change = [(946 - 440) / 440] x 100
Subtract the new number by the original number
946 - 440 = 506
506 ÷ 440 = 1.15
1.15 x 100 = 115%
Example