-2.73% is the change from 440 to 428
Calculation steps:
[( 428 - 440 ) ÷ 440] x 100 = -2.73%
Formula
Percentage change = [(428 - 440) / 440] x 100
Subtract the new number by the original number
428 - 440 = -12
-12 ÷ 440 = -0.02727272727272727
-0.02727272727272727 x 100 = -2.73%