-86.71% is the change from 301 to 40
Calculation steps:
[( 40 - 301 ) ÷ 301] x 100 = -86.71%
Formula
Percentage change = [(40 - 301) / 301] x 100
Subtract the new number by the original number
40 - 301 = -261
-261 ÷ 301 = -0.867109634551495
-0.867109634551495 x 100 = -86.71%