-76.82% is the change from 440 to 102
Calculation steps:
[( 102 - 440 ) ÷ 440] x 100 = -76.82%
Formula
Percentage change = [(102 - 440) / 440] x 100
Subtract the new number by the original number
102 - 440 = -338
-338 ÷ 440 = -0.7681818181818182
-0.7681818181818182 x 100 = -76.82%