-10.93% is the change from 494 to 440
Calculation steps:
[( 440 - 494 ) ÷ 494] x 100 = -10.93%
Formula
Percentage change = [(440 - 494) / 494] x 100
Subtract the new number by the original number
440 - 494 = -54
-54 ÷ 494 = -0.10931174089068826
-0.10931174089068826 x 100 = -10.93%