-90.85% is the change from 437 to 40
Calculation steps:
[( 40 - 437 ) ÷ 437] x 100 = -90.85%
Formula
Percentage change = [(40 - 437) / 437] x 100
Subtract the new number by the original number
40 - 437 = -397
-397 ÷ 437 = -0.9084668192219679
-0.9084668192219679 x 100 = -90.85%