-48.48% is the change from 854 to 440
Calculation steps:
[( 440 - 854 ) ÷ 854] x 100 = -48.48%
Formula
Percentage change = [(440 - 854) / 854] x 100
Subtract the new number by the original number
440 - 854 = -414
-414 ÷ 854 = -0.4847775175644028
-0.4847775175644028 x 100 = -48.48%