-19.85% is the change from 549 to 440
Calculation steps:
[( 440 - 549 ) ÷ 549] x 100 = -19.85%
Formula
Percentage change = [(440 - 549) / 549] x 100
Subtract the new number by the original number
440 - 549 = -109
-109 ÷ 549 = -0.19854280510018216
-0.19854280510018216 x 100 = -19.85%