-12.5% is the change from 440 to 385
Calculation steps:
[( 385 - 440 ) ÷ 440] x 100 = -12.5%
Formula
Percentage change = [(385 - 440) / 440] x 100
Subtract the new number by the original number
385 - 440 = -55
-55 ÷ 440 = -0.125
-0.125 x 100 = -12.5%