-40.46% is the change from 739 to 440
Calculation steps:
[( 440 - 739 ) ÷ 739] x 100 = -40.46%
Formula
Percentage change = [(440 - 739) / 739] x 100
Subtract the new number by the original number
440 - 739 = -299
-299 ÷ 739 = -0.40460081190798375
-0.40460081190798375 x 100 = -40.46%