-54.73% is the change from 972 to 440
Calculation steps:
[( 440 - 972 ) ÷ 972] x 100 = -54.73%
Formula
Percentage change = [(440 - 972) / 972] x 100
Subtract the new number by the original number
440 - 972 = -532
-532 ÷ 972 = -0.5473251028806584
-0.5473251028806584 x 100 = -54.73%