-75.23% is the change from 440 to 109
Calculation steps:
[( 109 - 440 ) ÷ 440] x 100 = -75.23%
Formula
Percentage change = [(109 - 440) / 440] x 100
Subtract the new number by the original number
109 - 440 = -331
-331 ÷ 440 = -0.7522727272727273
-0.7522727272727273 x 100 = -75.23%