-13.36% is the change from 277 to 240
Calculation steps:
[( 240 - 277 ) ÷ 277] x 100 = -13.36%
Formula
Percentage change = [(240 - 277) / 277] x 100
Subtract the new number by the original number
240 - 277 = -37
-37 ÷ 277 = -0.13357400722021662
-0.13357400722021662 x 100 = -13.36%