-4.09% is the change from 440 to 422
Calculation steps:
[( 422 - 440 ) ÷ 440] x 100 = -4.09%
Formula
Percentage change = [(422 - 440) / 440] x 100
Subtract the new number by the original number
422 - 440 = -18
-18 ÷ 440 = -0.04090909090909091
-0.04090909090909091 x 100 = -4.09%