-90.8% is the change from 435 to 40
Calculation steps:
[( 40 - 435 ) ÷ 435] x 100 = -90.8%
Formula
Percentage change = [(40 - 435) / 435] x 100
Subtract the new number by the original number
40 - 435 = -395
-395 ÷ 435 = -0.9080459770114943
-0.9080459770114943 x 100 = -90.8%