-77.05% is the change from 440 to 101
Calculation steps:
[( 101 - 440 ) ÷ 440] x 100 = -77.05%
Formula
Percentage change = [(101 - 440) / 440] x 100
Subtract the new number by the original number
101 - 440 = -339
-339 ÷ 440 = -0.7704545454545455
-0.7704545454545455 x 100 = -77.05%