-49.02% is the change from 863 to 440
Calculation steps:
[( 440 - 863 ) ÷ 863] x 100 = -49.02%
Formula
Percentage change = [(440 - 863) / 863] x 100
Subtract the new number by the original number
440 - 863 = -423
-423 ÷ 863 = -0.4901506373117034
-0.4901506373117034 x 100 = -49.02%