-40.14% is the change from 735 to 440
Calculation steps:
[( 440 - 735 ) ÷ 735] x 100 = -40.14%
Formula
Percentage change = [(440 - 735) / 735] x 100
Subtract the new number by the original number
440 - 735 = -295
-295 ÷ 735 = -0.4013605442176871
-0.4013605442176871 x 100 = -40.14%