-38.2% is the change from 712 to 440
Calculation steps:
[( 440 - 712 ) ÷ 712] x 100 = -38.2%
Formula
Percentage change = [(440 - 712) / 712] x 100
Subtract the new number by the original number
440 - 712 = -272
-272 ÷ 712 = -0.38202247191011235
-0.38202247191011235 x 100 = -38.2%