-14.73% is the change from 516 to 440
Calculation steps:
[( 440 - 516 ) ÷ 516] x 100 = -14.73%
Formula
Percentage change = [(440 - 516) / 516] x 100
Subtract the new number by the original number
440 - 516 = -76
-76 ÷ 516 = -0.14728682170542637
-0.14728682170542637 x 100 = -14.73%