-52.33% is the change from 923 to 440
Calculation steps:
[( 440 - 923 ) ÷ 923] x 100 = -52.33%
Formula
Percentage change = [(440 - 923) / 923] x 100
Subtract the new number by the original number
440 - 923 = -483
-483 ÷ 923 = -0.52329360780065
-0.52329360780065 x 100 = -52.33%