120.68% is the change from 440 to 971
Calculation steps:
[( 971 - 440 ) ÷ 440] x 100 = 120.68%
Formula
Percentage change = [(971 - 440) / 440] x 100
Subtract the new number by the original number
971 - 440 = 531
531 ÷ 440 = 1.2068181818181818
1.2068181818181818 x 100 = 120.68%