-45.45% is the change from 440 to 240
Calculation steps:
[( 240 - 440 ) ÷ 440] x 100 = -45.45%
Formula
Percentage change = [(240 - 440) / 440] x 100
Subtract the new number by the original number
240 - 440 = -200
-200 ÷ 440 = -0.45454545454545453
-0.45454545454545453 x 100 = -45.45%