-87.58% is the change from 322 to 40
Calculation steps:
[( 40 - 322 ) ÷ 322] x 100 = -87.58%
Formula
Percentage change = [(40 - 322) / 322] x 100
Subtract the new number by the original number
40 - 322 = -282
-282 ÷ 322 = -0.8757763975155279
-0.8757763975155279 x 100 = -87.58%