-17.76% is the change from 535 to 440
Calculation steps:
[( 440 - 535 ) ÷ 535] x 100 = -17.76%
Formula
Percentage change = [(440 - 535) / 535] x 100
Subtract the new number by the original number
440 - 535 = -95
-95 ÷ 535 = -0.17757009345794392
-0.17757009345794392 x 100 = -17.76%