-89.04% is the change from 365 to 40
Calculation steps:
[( 40 - 365 ) ÷ 365] x 100 = -89.04%
Formula
Percentage change = [(40 - 365) / 365] x 100
Subtract the new number by the original number
40 - 365 = -325
-325 ÷ 365 = -0.8904109589041096
-0.8904109589041096 x 100 = -89.04%