-88.86% is the change from 359 to 40
Calculation steps:
[( 40 - 359 ) ÷ 359] x 100 = -88.86%
Formula
Percentage change = [(40 - 359) / 359] x 100
Subtract the new number by the original number
40 - 359 = -319
-319 ÷ 359 = -0.8885793871866295
-0.8885793871866295 x 100 = -88.86%