-91.01% is the change from 445 to 40
Calculation steps:
[( 40 - 445 ) ÷ 445] x 100 = -91.01%
Formula
Percentage change = [(40 - 445) / 445] x 100
Subtract the new number by the original number
40 - 445 = -405
-405 ÷ 445 = -0.9101123595505618
-0.9101123595505618 x 100 = -91.01%