-47.37% is the change from 836 to 440
Calculation steps:
[( 440 - 836 ) ÷ 836] x 100 = -47.37%
Formula
Percentage change = [(440 - 836) / 836] x 100
Subtract the new number by the original number
440 - 836 = -396
-396 ÷ 836 = -0.47368421052631576
-0.47368421052631576 x 100 = -47.37%