-77.27% is the change from 440 to 100
Calculation steps:
[( 100 - 440 ) ÷ 440] x 100 = -77.27%
Formula
Percentage change = [(100 - 440) / 440] x 100
Subtract the new number by the original number
100 - 440 = -340
-340 ÷ 440 = -0.7727272727272727
-0.7727272727272727 x 100 = -77.27%