-9.09% is the change from 440 to 400
Calculation steps:
[( 400 - 440 ) ÷ 440] x 100 = -9.09%
Formula
Percentage change = [(400 - 440) / 440] x 100
Subtract the new number by the original number
400 - 440 = -40
-40 ÷ 440 = -0.09090909090909091
-0.09090909090909091 x 100 = -9.09%