-48.3% is the change from 851 to 440
Calculation steps:
[( 440 - 851 ) ÷ 851] x 100 = -48.3%
Formula
Percentage change = [(440 - 851) / 851] x 100
Subtract the new number by the original number
440 - 851 = -411
-411 ÷ 851 = -0.48296122209165687
-0.48296122209165687 x 100 = -48.3%