-73.18% is the change from 440 to 118
Calculation steps:
[( 118 - 440 ) ÷ 440] x 100 = -73.18%
Formula
Percentage change = [(118 - 440) / 440] x 100
Subtract the new number by the original number
118 - 440 = -322
-322 ÷ 440 = -0.7318181818181818
-0.7318181818181818 x 100 = -73.18%