-89.13% is the change from 368 to 40
Calculation steps:
[( 40 - 368 ) ÷ 368] x 100 = -89.13%
Formula
Percentage change = [(40 - 368) / 368] x 100
Subtract the new number by the original number
40 - 368 = -328
-328 ÷ 368 = -0.8913043478260869
-0.8913043478260869 x 100 = -89.13%