-45.48% is the change from 807 to 440
Calculation steps:
[( 440 - 807 ) ÷ 807] x 100 = -45.48%
Formula
Percentage change = [(440 - 807) / 807] x 100
Subtract the new number by the original number
440 - 807 = -367
-367 ÷ 807 = -0.4547707558859975
-0.4547707558859975 x 100 = -45.48%