-17.29% is the change from 532 to 440
Calculation steps:
[( 440 - 532 ) ÷ 532] x 100 = -17.29%
Formula
Percentage change = [(440 - 532) / 532] x 100
Subtract the new number by the original number
440 - 532 = -92
-92 ÷ 532 = -0.17293233082706766
-0.17293233082706766 x 100 = -17.29%