-86.84% is the change from 304 to 40
Calculation steps:
[( 40 - 304 ) ÷ 304] x 100 = -86.84%
Formula
Percentage change = [(40 - 304) / 304] x 100
Subtract the new number by the original number
40 - 304 = -264
-264 ÷ 304 = -0.868421052631579
-0.868421052631579 x 100 = -86.84%