What is e?

Take LOG of both sides:

LOG (e^(-.0246)) = LOG( .9757)

-.0246  LOG(e) = -.0106836              Divide both sides by -.0246

LOG(e)=.43429                                  Anti-log both sides :  10^(LOG(e)) = e    

e=2.71829

${e}^{-0.0246}≠-0.9757$

${e}^{-0.0246}≈0.9757001140283413$

The reason is that e is not a variable but is Euler's number.  $e≈2.7182818284590452$.  Click on the following link to learn more of what Euler's number is: https://en.wikipedia.org/wiki/E_(mathematical_constant)