-85.19% is the change from 270 to 40
Calculation steps:
[( 40 - 270 ) ÷ 270] x 100 = -85.19%
Formula
Percentage change = [(40 - 270) / 270] x 100
Subtract the new number by the original number
40 - 270 = -230
-230 ÷ 270 = -0.8518518518518519
-0.8518518518518519 x 100 = -85.19%