123.86% is the change from 440 to 985
Calculation steps:
[( 985 - 440 ) ÷ 440] x 100 = 123.86%
Formula
Percentage change = [(985 - 440) / 440] x 100
Subtract the new number by the original number
985 - 440 = 545
545 ÷ 440 = 1.2386363636363635
1.2386363636363635 x 100 = 123.86%