-12.7% is the change from 504 to 440
Calculation steps:
[( 440 - 504 ) ÷ 504] x 100 = -12.7%
Formula
Percentage change = [(440 - 504) / 504] x 100
Subtract the new number by the original number
440 - 504 = -64
-64 ÷ 504 = -0.12698412698412698
-0.12698412698412698 x 100 = -12.7%