-39.56% is the change from 728 to 440
Calculation steps:
[( 440 - 728 ) ÷ 728] x 100 = -39.56%
Formula
Percentage change = [(440 - 728) / 728] x 100
Subtract the new number by the original number
440 - 728 = -288
-288 ÷ 728 = -0.3956043956043956
-0.3956043956043956 x 100 = -39.56%