-19.41% is the change from 546 to 440
Calculation steps:
[( 440 - 546 ) ÷ 546] x 100 = -19.41%
Formula
Percentage change = [(440 - 546) / 546] x 100
Subtract the new number by the original number
440 - 546 = -106
-106 ÷ 546 = -0.19413919413919414
-0.19413919413919414 x 100 = -19.41%