-40.05% is the change from 442 to 265
Calculation steps:
[( 265 - 442 ) ÷ 442] x 100 = -40.05%
Formula
Percentage change = [(265 - 442) / 442] x 100
Subtract the new number by the original number
265 - 442 = -177
-177 ÷ 442 = -0.4004524886877828
-0.4004524886877828 x 100 = -40.05%