-32.05% is the change from 440 to 299
Calculation steps:
[( 299 - 440 ) ÷ 440] x 100 = -32.05%
Formula
Percentage change = [(299 - 440) / 440] x 100
Subtract the new number by the original number
299 - 440 = -141
-141 ÷ 440 = -0.32045454545454544
-0.32045454545454544 x 100 = -32.05%