-86.53% is the change from 297 to 40
Calculation steps:
[( 40 - 297 ) ÷ 297] x 100 = -86.53%
Formula
Percentage change = [(40 - 297) / 297] x 100
Subtract the new number by the original number
40 - 297 = -257
-257 ÷ 297 = -0.8653198653198653
-0.8653198653198653 x 100 = -86.53%