-39.48% is the change from 727 to 440
Calculation steps:
[( 440 - 727 ) ÷ 727] x 100 = -39.48%
Formula
Percentage change = [(440 - 727) / 727] x 100
Subtract the new number by the original number
440 - 727 = -287
-287 ÷ 727 = -0.3947730398899587
-0.3947730398899587 x 100 = -39.48%