-4.97% is the change from 463 to 440
Calculation steps:
[( 440 - 463 ) ÷ 463] x 100 = -4.97%
Formula
Percentage change = [(440 - 463) / 463] x 100
Subtract the new number by the original number
440 - 463 = -23
-23 ÷ 463 = -0.04967602591792657
-0.04967602591792657 x 100 = -4.97%