-86.11% is the change from 288 to 40
Calculation steps:
[( 40 - 288 ) ÷ 288] x 100 = -86.11%
Formula
Percentage change = [(40 - 288) / 288] x 100
Subtract the new number by the original number
40 - 288 = -248
-248 ÷ 288 = -0.8611111111111112
-0.8611111111111112 x 100 = -86.11%