-18.22% is the change from 538 to 440
Calculation steps:
[( 440 - 538 ) ÷ 538] x 100 = -18.22%
Formula
Percentage change = [(440 - 538) / 538] x 100
Subtract the new number by the original number
440 - 538 = -98
-98 ÷ 538 = -0.1821561338289963
-0.1821561338289963 x 100 = -18.22%