-85.87% is the change from 276 to 39
Calculation steps:
[( 39 - 276 ) ÷ 276] x 100 = -85.87%
Formula
Percentage change = [(39 - 276) / 276] x 100
Subtract the new number by the original number
39 - 276 = -237
-237 ÷ 276 = -0.8586956521739131
-0.8586956521739131 x 100 = -85.87%