-86.59% is the change from 440 to 59
Calculation steps:
[( 59 - 440 ) ÷ 440] x 100 = -86.59%
Formula
Percentage change = [(59 - 440) / 440] x 100
Subtract the new number by the original number
59 - 440 = -381
-381 ÷ 440 = -0.865909090909091
-0.865909090909091 x 100 = -86.59%