-39.23% is the change from 724 to 440
Calculation steps:
[( 440 - 724 ) ÷ 724] x 100 = -39.23%
Formula
Percentage change = [(440 - 724) / 724] x 100
Subtract the new number by the original number
440 - 724 = -284
-284 ÷ 724 = -0.39226519337016574
-0.39226519337016574 x 100 = -39.23%