-39.81% is the change from 731 to 440
Calculation steps:
[( 440 - 731 ) ÷ 731] x 100 = -39.81%
Formula
Percentage change = [(440 - 731) / 731] x 100
Subtract the new number by the original number
440 - 731 = -291
-291 ÷ 731 = -0.39808481532147744
-0.39808481532147744 x 100 = -39.81%