-7.73% is the change from 440 to 406
Calculation steps:
[( 406 - 440 ) ÷ 440] x 100 = -7.73%
Formula
Percentage change = [(406 - 440) / 440] x 100
Subtract the new number by the original number
406 - 440 = -34
-34 ÷ 440 = -0.07727272727272727
-0.07727272727272727 x 100 = -7.73%