-10.91% is the change from 440 to 392
Calculation steps:
[( 392 - 440 ) ÷ 440] x 100 = -10.91%
Formula
Percentage change = [(392 - 440) / 440] x 100
Subtract the new number by the original number
392 - 440 = -48
-48 ÷ 440 = -0.10909090909090909
-0.10909090909090909 x 100 = -10.91%