-17.27% is the change from 440 to 364
Calculation steps:
[( 364 - 440 ) ÷ 440] x 100 = -17.27%
Formula
Percentage change = [(364 - 440) / 440] x 100
Subtract the new number by the original number
364 - 440 = -76
-76 ÷ 440 = -0.17272727272727273
-0.17272727272727273 x 100 = -17.27%