-87.69% is the change from 325 to 40
Calculation steps:
[( 40 - 325 ) ÷ 325] x 100 = -87.69%
Formula
Percentage change = [(40 - 325) / 325] x 100
Subtract the new number by the original number
40 - 325 = -285
-285 ÷ 325 = -0.8769230769230769
-0.8769230769230769 x 100 = -87.69%