-45.91% is the change from 440 to 238
Calculation steps:
[( 238 - 440 ) ÷ 440] x 100 = -45.91%
Formula
Percentage change = [(238 - 440) / 440] x 100
Subtract the new number by the original number
238 - 440 = -202
-202 ÷ 440 = -0.4590909090909091
-0.4590909090909091 x 100 = -45.91%