-8.18% is the change from 440 to 404
Calculation steps:
[( 404 - 440 ) ÷ 440] x 100 = -8.18%
Formula
Percentage change = [(404 - 440) / 440] x 100
Subtract the new number by the original number
404 - 440 = -36
-36 ÷ 440 = -0.08181818181818182
-0.08181818181818182 x 100 = -8.18%