-90.91% is the change from 440 to 40
Calculation steps:
[( 40 - 440 ) ÷ 440] x 100 = -90.91%
Formula
Percentage change = [(40 - 440) / 440] x 100
Subtract the new number by the original number
40 - 440 = -400
-400 ÷ 440 = -0.9090909090909091
-0.9090909090909091 x 100 = -90.91%