-82.27% is the change from 440 to 78
Calculation steps:
[( 78 - 440 ) ÷ 440] x 100 = -82.27%
Formula
Percentage change = [(78 - 440) / 440] x 100
Subtract the new number by the original number
78 - 440 = -362
-362 ÷ 440 = -0.8227272727272728
-0.8227272727272728 x 100 = -82.27%