-84.67% is the change from 261 to 40
Calculation steps:
[( 40 - 261 ) ÷ 261] x 100 = -84.67%
Formula
Percentage change = [(40 - 261) / 261] x 100
Subtract the new number by the original number
40 - 261 = -221
-221 ÷ 261 = -0.8467432950191571
-0.8467432950191571 x 100 = -84.67%