-35.45% is the change from 440 to 284
Calculation steps:
[( 284 - 440 ) ÷ 440] x 100 = -35.45%
Formula
Percentage change = [(284 - 440) / 440] x 100
Subtract the new number by the original number
284 - 440 = -156
-156 ÷ 440 = -0.35454545454545455
-0.35454545454545455 x 100 = -35.45%