-8.86% is the change from 440 to 401
Calculation steps:
[( 401 - 440 ) ÷ 440] x 100 = -8.86%
Formula
Percentage change = [(401 - 440) / 440] x 100
Subtract the new number by the original number
401 - 440 = -39
-39 ÷ 440 = -0.08863636363636364
-0.08863636363636364 x 100 = -8.86%