-7.95% is the change from 478 to 440
Calculation steps:
[( 440 - 478 ) ÷ 478] x 100 = -7.95%
Formula
Percentage change = [(440 - 478) / 478] x 100
Subtract the new number by the original number
440 - 478 = -38
-38 ÷ 478 = -0.0794979079497908
-0.0794979079497908 x 100 = -7.95%