-83.26% is the change from 239 to 40
Calculation steps:
[( 40 - 239 ) ÷ 239] x 100 = -83.26%
Formula
Percentage change = [(40 - 239) / 239] x 100
Subtract the new number by the original number
40 - 239 = -199
-199 ÷ 239 = -0.8326359832635983
-0.8326359832635983 x 100 = -83.26%