-26.36% is the change from 440 to 324
Calculation steps:
[( 324 - 440 ) ÷ 440] x 100 = -26.36%
Formula
Percentage change = [(324 - 440) / 440] x 100
Subtract the new number by the original number
324 - 440 = -116
-116 ÷ 440 = -0.2636363636363636
-0.2636363636363636 x 100 = -26.36%