-39.14% is the change from 723 to 440
Calculation steps:
[( 440 - 723 ) ÷ 723] x 100 = -39.14%
Formula
Percentage change = [(440 - 723) / 723] x 100
Subtract the new number by the original number
440 - 723 = -283
-283 ÷ 723 = -0.3914246196403873
-0.3914246196403873 x 100 = -39.14%