-37.05% is the change from 440 to 277
Calculation steps:
[( 277 - 440 ) ÷ 440] x 100 = -37.05%
Formula
Percentage change = [(277 - 440) / 440] x 100
Subtract the new number by the original number
277 - 440 = -163
-163 ÷ 440 = -0.3704545454545455
-0.3704545454545455 x 100 = -37.05%
Example