-84.91% is the change from 265 to 40
Calculation steps:
[( 40 - 265 ) ÷ 265] x 100 = -84.91%
Formula
Percentage change = [(40 - 265) / 265] x 100
Subtract the new number by the original number
40 - 265 = -225
-225 ÷ 265 = -0.8490566037735849
-0.8490566037735849 x 100 = -84.91%