-4.77% is the change from 440 to 419
Calculation steps:
[( 419 - 440 ) ÷ 440] x 100 = -4.77%
Formula
Percentage change = [(419 - 440) / 440] x 100
Subtract the new number by the original number
419 - 440 = -21
-21 ÷ 440 = -0.04772727272727273
-0.04772727272727273 x 100 = -4.77%