-46.41% is the change from 821 to 440
Calculation steps:
[( 440 - 821 ) ÷ 821] x 100 = -46.41%
Formula
Percentage change = [(440 - 821) / 821] x 100
Subtract the new number by the original number
440 - 821 = -381
-381 ÷ 821 = -0.464068209500609
-0.464068209500609 x 100 = -46.41%