-91.63% is the change from 478 to 40
Calculation steps:
[( 40 - 478 ) ÷ 478] x 100 = -91.63%
Formula
Percentage change = [(40 - 478) / 478] x 100
Subtract the new number by the original number
40 - 478 = -438
-438 ÷ 478 = -0.9163179916317992
-0.9163179916317992 x 100 = -91.63%