-86.75% is the change from 302 to 40
Calculation steps:
[( 40 - 302 ) ÷ 302] x 100 = -86.75%
Formula
Percentage change = [(40 - 302) / 302] x 100
Subtract the new number by the original number
40 - 302 = -262
-262 ÷ 302 = -0.8675496688741722
-0.8675496688741722 x 100 = -86.75%