-47.49% is the change from 838 to 440
Calculation steps:
[( 440 - 838 ) ÷ 838] x 100 = -47.49%
Formula
Percentage change = [(440 - 838) / 838] x 100
Subtract the new number by the original number
440 - 838 = -398
-398 ÷ 838 = -0.47494033412887826
-0.47494033412887826 x 100 = -47.49%