-92.57% is the change from 538 to 40
Calculation steps:
[( 40 - 538 ) ÷ 538] x 100 = -92.57%
Formula
Percentage change = [(40 - 538) / 538] x 100
Subtract the new number by the original number
40 - 538 = -498
-498 ÷ 538 = -0.9256505576208178
-0.9256505576208178 x 100 = -92.57%