-44.09% is the change from 440 to 246
Calculation steps:
[( 246 - 440 ) ÷ 440] x 100 = -44.09%
Formula
Percentage change = [(246 - 440) / 440] x 100
Subtract the new number by the original number
246 - 440 = -194
-194 ÷ 440 = -0.4409090909090909
-0.4409090909090909 x 100 = -44.09%