120.91% is the change from 440 to 972
Calculation steps:
[( 972 - 440 ) ÷ 440] x 100 = 120.91%
Formula
Percentage change = [(972 - 440) / 440] x 100
Subtract the new number by the original number
972 - 440 = 532
532 ÷ 440 = 1.209090909090909
1.209090909090909 x 100 = 120.91%