-7.37% is the change from 475 to 440
Calculation steps:
[( 440 - 475 ) ÷ 475] x 100 = -7.37%
Formula
Percentage change = [(440 - 475) / 475] x 100
Subtract the new number by the original number
440 - 475 = -35
-35 ÷ 475 = -0.07368421052631578
-0.07368421052631578 x 100 = -7.37%