-37.27% is the change from 440 to 276
Calculation steps:
[( 276 - 440 ) ÷ 440] x 100 = -37.27%
Formula
Percentage change = [(276 - 440) / 440] x 100
Subtract the new number by the original number
276 - 440 = -164
-164 ÷ 440 = -0.37272727272727274
-0.37272727272727274 x 100 = -37.27%