-92.7% is the change from 548 to 40
Calculation steps:
[( 40 - 548 ) ÷ 548] x 100 = -92.7%
Formula
Percentage change = [(40 - 548) / 548] x 100
Subtract the new number by the original number
40 - 548 = -508
-508 ÷ 548 = -0.927007299270073
-0.927007299270073 x 100 = -92.7%