-17.73% is the change from 440 to 362
Calculation steps:
[( 362 - 440 ) ÷ 440] x 100 = -17.73%
Formula
Percentage change = [(362 - 440) / 440] x 100
Subtract the new number by the original number
362 - 440 = -78
-78 ÷ 440 = -0.17727272727272728
-0.17727272727272728 x 100 = -17.73%