-6.14% is the change from 440 to 413
Calculation steps:
[( 413 - 440 ) ÷ 440] x 100 = -6.14%
Formula
Percentage change = [(413 - 440) / 440] x 100
Subtract the new number by the original number
413 - 440 = -27
-27 ÷ 440 = -0.06136363636363636
-0.06136363636363636 x 100 = -6.14%