-70.23% is the change from 440 to 131
Calculation steps:
[( 131 - 440 ) ÷ 440] x 100 = -70.23%
Formula
Percentage change = [(131 - 440) / 440] x 100
Subtract the new number by the original number
131 - 440 = -309
-309 ÷ 440 = -0.7022727272727273
-0.7022727272727273 x 100 = -70.23%