-40.22% is the change from 736 to 440
Calculation steps:
[( 440 - 736 ) ÷ 736] x 100 = -40.22%
Formula
Percentage change = [(440 - 736) / 736] x 100
Subtract the new number by the original number
440 - 736 = -296
-296 ÷ 736 = -0.40217391304347827
-0.40217391304347827 x 100 = -40.22%