-17.6% is the change from 534 to 440
Calculation steps:
[( 440 - 534 ) ÷ 534] x 100 = -17.6%
Formula
Percentage change = [(440 - 534) / 534] x 100
Subtract the new number by the original number
440 - 534 = -94
-94 ÷ 534 = -0.1760299625468165
-0.1760299625468165 x 100 = -17.6%