-40.59% is the change from 404 to 240
Calculation steps:
[( 240 - 404 ) ÷ 404] x 100 = -40.59%
Formula
Percentage change = [(240 - 404) / 404] x 100
Subtract the new number by the original number
240 - 404 = -164
-164 ÷ 404 = -0.40594059405940597
-0.40594059405940597 x 100 = -40.59%