-38.64% is the change from 440 to 270
Calculation steps:
[( 270 - 440 ) ÷ 440] x 100 = -38.64%
Formula
Percentage change = [(270 - 440) / 440] x 100
Subtract the new number by the original number
270 - 440 = -170
-170 ÷ 440 = -0.38636363636363635
-0.38636363636363635 x 100 = -38.64%