-94.77% is the change from 440 to 23
Calculation steps:
[( 23 - 440 ) ÷ 440] x 100 = -94.77%
Formula
Percentage change = [(23 - 440) / 440] x 100
Subtract the new number by the original number
23 - 440 = -417
-417 ÷ 440 = -0.9477272727272728
-0.9477272727272728 x 100 = -94.77%