-18.18% is the change from 440 to 360
Calculation steps:
[( 360 - 440 ) ÷ 440] x 100 = -18.18%
Formula
Percentage change = [(360 - 440) / 440] x 100
Subtract the new number by the original number
360 - 440 = -80
-80 ÷ 440 = -0.18181818181818182
-0.18181818181818182 x 100 = -18.18%