-15.91% is the change from 440 to 370
Calculation steps:
[( 370 - 440 ) ÷ 440] x 100 = -15.91%
Formula
Percentage change = [(370 - 440) / 440] x 100
Subtract the new number by the original number
370 - 440 = -70
-70 ÷ 440 = -0.1590909090909091
-0.1590909090909091 x 100 = -15.91%