-90.74% is the change from 432 to 40
Calculation steps:
[( 40 - 432 ) ÷ 432] x 100 = -90.74%
Formula
Percentage change = [(40 - 432) / 432] x 100
Subtract the new number by the original number
40 - 432 = -392
-392 ÷ 432 = -0.9074074074074074
-0.9074074074074074 x 100 = -90.74%