-47.62% is the change from 840 to 440
Calculation steps:
[( 440 - 840 ) ÷ 840] x 100 = -47.62%
Formula
Percentage change = [(440 - 840) / 840] x 100
Subtract the new number by the original number
440 - 840 = -400
-400 ÷ 840 = -0.47619047619047616
-0.47619047619047616 x 100 = -47.62%