-26.3% is the change from 597 to 440
Calculation steps:
[( 440 - 597 ) ÷ 597] x 100 = -26.3%
Formula
Percentage change = [(440 - 597) / 597] x 100
Subtract the new number by the original number
440 - 597 = -157
-157 ÷ 597 = -0.2629815745393635
-0.2629815745393635 x 100 = -26.3%