-84.62% is the change from 260 to 40
Calculation steps:
[( 40 - 260 ) ÷ 260] x 100 = -84.62%
Formula
Percentage change = [(40 - 260) / 260] x 100
Subtract the new number by the original number
40 - 260 = -220
-220 ÷ 260 = -0.8461538461538461
-0.8461538461538461 x 100 = -84.62%