-46.8% is the change from 827 to 440
Calculation steps:
[( 440 - 827 ) ÷ 827] x 100 = -46.8%
Formula
Percentage change = [(440 - 827) / 827] x 100
Subtract the new number by the original number
440 - 827 = -387
-387 ÷ 827 = -0.46795646916565903
-0.46795646916565903 x 100 = -46.8%