-21.36% is the change from 440 to 346
Calculation steps:
[( 346 - 440 ) ÷ 440] x 100 = -21.36%
Formula
Percentage change = [(346 - 440) / 440] x 100
Subtract the new number by the original number
346 - 440 = -94
-94 ÷ 440 = -0.21363636363636362
-0.21363636363636362 x 100 = -21.36%