-40.68% is the change from 440 to 261
Calculation steps:
[( 261 - 440 ) ÷ 440] x 100 = -40.68%
Formula
Percentage change = [(261 - 440) / 440] x 100
Subtract the new number by the original number
261 - 440 = -179
-179 ÷ 440 = -0.4068181818181818
-0.4068181818181818 x 100 = -40.68%