-19.77% is the change from 440 to 353
Calculation steps:
[( 353 - 440 ) ÷ 440] x 100 = -19.77%
Formula
Percentage change = [(353 - 440) / 440] x 100
Subtract the new number by the original number
353 - 440 = -87
-87 ÷ 440 = -0.19772727272727272
-0.19772727272727272 x 100 = -19.77%