-4.35% is the change from 460 to 440
Calculation steps:
[( 440 - 460 ) ÷ 460] x 100 = -4.35%
Formula
Percentage change = [(440 - 460) / 460] x 100
Subtract the new number by the original number
440 - 460 = -20
-20 ÷ 460 = -0.043478260869565216
-0.043478260869565216 x 100 = -4.35%