-48.41% is the change from 440 to 227
Calculation steps:
[( 227 - 440 ) ÷ 440] x 100 = -48.41%
Formula
Percentage change = [(227 - 440) / 440] x 100
Subtract the new number by the original number
227 - 440 = -213
-213 ÷ 440 = -0.48409090909090907
-0.48409090909090907 x 100 = -48.41%