-86.06% is the change from 287 to 40
Calculation steps:
[( 40 - 287 ) ÷ 287] x 100 = -86.06%
Formula
Percentage change = [(40 - 287) / 287] x 100
Subtract the new number by the original number
40 - 287 = -247
-247 ÷ 287 = -0.8606271777003485
-0.8606271777003485 x 100 = -86.06%