-49.13% is the change from 865 to 440
Calculation steps:
[( 440 - 865 ) ÷ 865] x 100 = -49.13%
Formula
Percentage change = [(440 - 865) / 865] x 100
Subtract the new number by the original number
440 - 865 = -425
-425 ÷ 865 = -0.4913294797687861
-0.4913294797687861 x 100 = -49.13%