-37.5% is the change from 704 to 440
Calculation steps:
[( 440 - 704 ) ÷ 704] x 100 = -37.5%
Formula
Percentage change = [(440 - 704) / 704] x 100
Subtract the new number by the original number
440 - 704 = -264
-264 ÷ 704 = -0.375
-0.375 x 100 = -37.5%