118.18% is the change from 440 to 960
Calculation steps:
[( 960 - 440 ) ÷ 440] x 100 = 118.18%
Formula
Percentage change = [(960 - 440) / 440] x 100
Subtract the new number by the original number
960 - 440 = 520
520 ÷ 440 = 1.1818181818181819
1.1818181818181819 x 100 = 118.18%