A cricket team lost 60% of the matches it played (assuming no match was a draw, a tie or cancelled). If it won 44 matches, then the number of matches it played is:

Let the total number of matches played be M.
The team lost 60% of the matches. Since there are no ties or draws, the percentage of matches won is:

Winning percentage=100%−60%=40%
Given that the number of matches won is 44:

40% of M=44
100
40
​
×M=44
5
2
​
×M=44
M=
2
44×5
​
=22×5=110