-90.72% is the change from 431 to 40
Calculation steps:
[( 40 - 431 ) ÷ 431] x 100 = -90.72%
Formula
Percentage change = [(40 - 431) / 431] x 100
Subtract the new number by the original number
40 - 431 = -391
-391 ÷ 431 = -0.9071925754060325
-0.9071925754060325 x 100 = -90.72%