-12.18% is the change from 501 to 440
Calculation steps:
[( 440 - 501 ) ÷ 501] x 100 = -12.18%
Formula
Percentage change = [(440 - 501) / 501] x 100
Subtract the new number by the original number
440 - 501 = -61
-61 ÷ 501 = -0.1217564870259481
-0.1217564870259481 x 100 = -12.18%