-47.99% is the change from 846 to 440
Calculation steps:
[( 440 - 846 ) ÷ 846] x 100 = -47.99%
Formula
Percentage change = [(440 - 846) / 846] x 100
Subtract the new number by the original number
440 - 846 = -406
-406 ÷ 846 = -0.4799054373522459
-0.4799054373522459 x 100 = -47.99%