-14.56% is the change from 515 to 440
Calculation steps:
[( 440 - 515 ) ÷ 515] x 100 = -14.56%
Formula
Percentage change = [(440 - 515) / 515] x 100
Subtract the new number by the original number
440 - 515 = -75
-75 ÷ 515 = -0.14563106796116504
-0.14563106796116504 x 100 = -14.56%