-12.05% is the change from 440 to 387
Calculation steps:
[( 387 - 440 ) ÷ 440] x 100 = -12.05%
Formula
Percentage change = [(387 - 440) / 440] x 100
Subtract the new number by the original number
387 - 440 = -53
-53 ÷ 440 = -0.12045454545454545
-0.12045454545454545 x 100 = -12.05%