-69.09% is the change from 440 to 136
Calculation steps:
[( 136 - 440 ) ÷ 440] x 100 = -69.09%
Formula
Percentage change = [(136 - 440) / 440] x 100
Subtract the new number by the original number
136 - 440 = -304
-304 ÷ 440 = -0.6909090909090909
-0.6909090909090909 x 100 = -69.09%