-27.5% is the change from 440 to 319
Calculation steps:
[( 319 - 440 ) ÷ 440] x 100 = -27.5%
Formula
Percentage change = [(319 - 440) / 440] x 100
Subtract the new number by the original number
319 - 440 = -121
-121 ÷ 440 = -0.275
-0.275 x 100 = -27.5%