-89.87% is the change from 395 to 40
Calculation steps:
[( 40 - 395 ) ÷ 395] x 100 = -89.87%
Formula
Percentage change = [(40 - 395) / 395] x 100
Subtract the new number by the original number
40 - 395 = -355
-355 ÷ 395 = -0.8987341772151899
-0.8987341772151899 x 100 = -89.87%