-36.59% is the change from 440 to 279
Calculation steps:
[( 279 - 440 ) ÷ 440] x 100 = -36.59%
Formula
Percentage change = [(279 - 440) / 440] x 100
Subtract the new number by the original number
279 - 440 = -161
-161 ÷ 440 = -0.3659090909090909
-0.3659090909090909 x 100 = -36.59%