-85.51% is the change from 276 to 40
Calculation steps:
[( 40 - 276 ) ÷ 276] x 100 = -85.51%
Formula
Percentage change = [(40 - 276) / 276] x 100
Subtract the new number by the original number
40 - 276 = -236
-236 ÷ 276 = -0.855072463768116
-0.855072463768116 x 100 = -85.51%