-27.95% is the change from 440 to 317
Calculation steps:
[( 317 - 440 ) ÷ 440] x 100 = -27.95%
Formula
Percentage change = [(317 - 440) / 440] x 100
Subtract the new number by the original number
317 - 440 = -123
-123 ÷ 440 = -0.27954545454545454
-0.27954545454545454 x 100 = -27.95%