-19.71% is the change from 548 to 440
Calculation steps:
[( 440 - 548 ) ÷ 548] x 100 = -19.71%
Formula
Percentage change = [(440 - 548) / 548] x 100
Subtract the new number by the original number
440 - 548 = -108
-108 ÷ 548 = -0.19708029197080293
-0.19708029197080293 x 100 = -19.71%