-86.14% is the change from 440 to 61
Calculation steps:
[( 61 - 440 ) ÷ 440] x 100 = -86.14%
Formula
Percentage change = [(61 - 440) / 440] x 100
Subtract the new number by the original number
61 - 440 = -379
-379 ÷ 440 = -0.8613636363636363
-0.8613636363636363 x 100 = -86.14%