-88.67% is the change from 353 to 40
Calculation steps:
[( 40 - 353 ) ÷ 353] x 100 = -88.67%
Formula
Percentage change = [(40 - 353) / 353] x 100
Subtract the new number by the original number
40 - 353 = -313
-313 ÷ 353 = -0.886685552407932
-0.886685552407932 x 100 = -88.67%