-39.39% is the change from 726 to 440
Calculation steps:
[( 440 - 726 ) ÷ 726] x 100 = -39.39%
Formula
Percentage change = [(440 - 726) / 726] x 100
Subtract the new number by the original number
440 - 726 = -286
-286 ÷ 726 = -0.3939393939393939
-0.3939393939393939 x 100 = -39.39%