-7.76% is the change from 477 to 440
Calculation steps:
[( 440 - 477 ) ÷ 477] x 100 = -7.76%
Formula
Percentage change = [(440 - 477) / 477] x 100
Subtract the new number by the original number
440 - 477 = -37
-37 ÷ 477 = -0.07756813417190776
-0.07756813417190776 x 100 = -7.76%