-89.85% is the change from 394 to 40
Calculation steps:
[( 40 - 394 ) ÷ 394] x 100 = -89.85%
Formula
Percentage change = [(40 - 394) / 394] x 100
Subtract the new number by the original number
40 - 394 = -354
-354 ÷ 394 = -0.8984771573604061
-0.8984771573604061 x 100 = -89.85%