-87.46% is the change from 319 to 40
Calculation steps:
[( 40 - 319 ) ÷ 319] x 100 = -87.46%
Formula
Percentage change = [(40 - 319) / 319] x 100
Subtract the new number by the original number
40 - 319 = -279
-279 ÷ 319 = -0.8746081504702194
-0.8746081504702194 x 100 = -87.46%