-68.41% is the change from 440 to 139
Calculation steps:
[( 139 - 440 ) ÷ 440] x 100 = -68.41%
Formula
Percentage change = [(139 - 440) / 440] x 100
Subtract the new number by the original number
139 - 440 = -301
-301 ÷ 440 = -0.6840909090909091
-0.6840909090909091 x 100 = -68.41%