-45.08% is the change from 437 to 240
Calculation steps:
[( 240 - 437 ) ÷ 437] x 100 = -45.08%
Formula
Percentage change = [(240 - 437) / 437] x 100
Subtract the new number by the original number
240 - 437 = -197
-197 ÷ 437 = -0.45080091533180777
-0.45080091533180777 x 100 = -45.08%