-88.92% is the change from 361 to 40
Calculation steps:
[( 40 - 361 ) ÷ 361] x 100 = -88.92%
Formula
Percentage change = [(40 - 361) / 361] x 100
Subtract the new number by the original number
40 - 361 = -321
-321 ÷ 361 = -0.889196675900277
-0.889196675900277 x 100 = -88.92%