-86.3% is the change from 292 to 40
Calculation steps:
[( 40 - 292 ) ÷ 292] x 100 = -86.3%
Formula
Percentage change = [(40 - 292) / 292] x 100
Subtract the new number by the original number
40 - 292 = -252
-252 ÷ 292 = -0.863013698630137
-0.863013698630137 x 100 = -86.3%