-18.41% is the change from 440 to 359
Calculation steps:
[( 359 - 440 ) ÷ 440] x 100 = -18.41%
Formula
Percentage change = [(359 - 440) / 440] x 100
Subtract the new number by the original number
359 - 440 = -81
-81 ÷ 440 = -0.18409090909090908
-0.18409090909090908 x 100 = -18.41%