-63.86% is the change from 440 to 159
Calculation steps:
[( 159 - 440 ) ÷ 440] x 100 = -63.86%
Formula
Percentage change = [(159 - 440) / 440] x 100
Subtract the new number by the original number
159 - 440 = -281
-281 ÷ 440 = -0.6386363636363637
-0.6386363636363637 x 100 = -63.86%