-4.55% is the change from 440 to 420
Calculation steps:
[( 420 - 440 ) ÷ 440] x 100 = -4.55%
Formula
Percentage change = [(420 - 440) / 440] x 100
Subtract the new number by the original number
420 - 440 = -20
-20 ÷ 440 = -0.045454545454545456
-0.045454545454545456 x 100 = -4.55%