118.41% is the change from 440 to 961
Calculation steps:
[( 961 - 440 ) ÷ 440] x 100 = 118.41%
Formula
Percentage change = [(961 - 440) / 440] x 100
Subtract the new number by the original number
961 - 440 = 521
521 ÷ 440 = 1.184090909090909
1.184090909090909 x 100 = 118.41%