-85.24% is the change from 271 to 40
Calculation steps:
[( 40 - 271 ) ÷ 271] x 100 = -85.24%
Formula
Percentage change = [(40 - 271) / 271] x 100
Subtract the new number by the original number
40 - 271 = -231
-231 ÷ 271 = -0.8523985239852399
-0.8523985239852399 x 100 = -85.24%