-40.23% is the change from 440 to 263
Calculation steps:
[( 263 - 440 ) ÷ 440] x 100 = -40.23%
Formula
Percentage change = [(263 - 440) / 440] x 100
Subtract the new number by the original number
263 - 440 = -177
-177 ÷ 440 = -0.4022727272727273
-0.4022727272727273 x 100 = -40.23%