-85.07% is the change from 268 to 40
Calculation steps:
[( 40 - 268 ) ÷ 268] x 100 = -85.07%
Formula
Percentage change = [(40 - 268) / 268] x 100
Subtract the new number by the original number
40 - 268 = -228
-228 ÷ 268 = -0.8507462686567164
-0.8507462686567164 x 100 = -85.07%