-48.36% is the change from 852 to 440
Calculation steps:
[( 440 - 852 ) ÷ 852] x 100 = -48.36%
Formula
Percentage change = [(440 - 852) / 852] x 100
Subtract the new number by the original number
440 - 852 = -412
-412 ÷ 852 = -0.4835680751173709
-0.4835680751173709 x 100 = -48.36%