-5.45% is the change from 440 to 416
Calculation steps:
[( 416 - 440 ) ÷ 440] x 100 = -5.45%
Formula
Percentage change = [(416 - 440) / 440] x 100
Subtract the new number by the original number
416 - 440 = -24
-24 ÷ 440 = -0.05454545454545454
-0.05454545454545454 x 100 = -5.45%