-89.9% is the change from 396 to 40
Calculation steps:
[( 40 - 396 ) ÷ 396] x 100 = -89.9%
Formula
Percentage change = [(40 - 396) / 396] x 100
Subtract the new number by the original number
40 - 396 = -356
-356 ÷ 396 = -0.898989898989899
-0.898989898989899 x 100 = -89.9%