-46.54% is the change from 823 to 440
Calculation steps:
[( 440 - 823 ) ÷ 823] x 100 = -46.54%
Formula
Percentage change = [(440 - 823) / 823] x 100
Subtract the new number by the original number
440 - 823 = -383
-383 ÷ 823 = -0.46537059538274606
-0.46537059538274606 x 100 = -46.54%