-43.86% is the change from 440 to 247
Calculation steps:
[( 247 - 440 ) ÷ 440] x 100 = -43.86%
Formula
Percentage change = [(247 - 440) / 440] x 100
Subtract the new number by the original number
247 - 440 = -193
-193 ÷ 440 = -0.43863636363636366
-0.43863636363636366 x 100 = -43.86%