-40.91% is the change from 440 to 260
Calculation steps:
[( 260 - 440 ) ÷ 440] x 100 = -40.91%
Formula
Percentage change = [(260 - 440) / 440] x 100
Subtract the new number by the original number
260 - 440 = -180
-180 ÷ 440 = -0.4090909090909091
-0.4090909090909091 x 100 = -40.91%