-89.5% is the change from 381 to 40
Calculation steps:
[( 40 - 381 ) ÷ 381] x 100 = -89.5%
Formula
Percentage change = [(40 - 381) / 381] x 100
Subtract the new number by the original number
40 - 381 = -341
-341 ÷ 381 = -0.89501312335958
-0.89501312335958 x 100 = -89.5%