-78.18% is the change from 440 to 96
Calculation steps:
[( 96 - 440 ) ÷ 440] x 100 = -78.18%
Formula
Percentage change = [(96 - 440) / 440] x 100
Subtract the new number by the original number
96 - 440 = -344
-344 ÷ 440 = -0.7818181818181819
-0.7818181818181819 x 100 = -78.18%