-97.27% is the change from 440 to 12
Calculation steps:
[( 12 - 440 ) ÷ 440] x 100 = -97.27%
Formula
Percentage change = [(12 - 440) / 440] x 100
Subtract the new number by the original number
12 - 440 = -428
-428 ÷ 440 = -0.9727272727272728
-0.9727272727272728 x 100 = -97.27%