-40.38% is the change from 738 to 440
Calculation steps:
[( 440 - 738 ) ÷ 738] x 100 = -40.38%
Formula
Percentage change = [(440 - 738) / 738] x 100
Subtract the new number by the original number
440 - 738 = -298
-298 ÷ 738 = -0.4037940379403794
-0.4037940379403794 x 100 = -40.38%