-17.05% is the change from 440 to 365
Calculation steps:
[( 365 - 440 ) ÷ 440] x 100 = -17.05%
Formula
Percentage change = [(365 - 440) / 440] x 100
Subtract the new number by the original number
365 - 440 = -75
-75 ÷ 440 = -0.17045454545454544
-0.17045454545454544 x 100 = -17.05%