-27.15% is the change from 604 to 440
Calculation steps:
[( 440 - 604 ) ÷ 604] x 100 = -27.15%
Formula
Percentage change = [(440 - 604) / 604] x 100
Subtract the new number by the original number
440 - 604 = -164
-164 ÷ 604 = -0.271523178807947
-0.271523178807947 x 100 = -27.15%