-39.89% is the change from 732 to 440
Calculation steps:
[( 440 - 732 ) ÷ 732] x 100 = -39.89%
Formula
Percentage change = [(440 - 732) / 732] x 100
Subtract the new number by the original number
440 - 732 = -292
-292 ÷ 732 = -0.3989071038251366
-0.3989071038251366 x 100 = -39.89%