-40.45% is the change from 440 to 262
Calculation steps:
[( 262 - 440 ) ÷ 440] x 100 = -40.45%
Formula
Percentage change = [(262 - 440) / 440] x 100
Subtract the new number by the original number
262 - 440 = -178
-178 ÷ 440 = -0.40454545454545454
-0.40454545454545454 x 100 = -40.45%