-86.32% is the change from 285 to 39
Calculation steps:
[( 39 - 285 ) ÷ 285] x 100 = -86.32%
Formula
Percentage change = [(39 - 285) / 285] x 100
Subtract the new number by the original number
39 - 285 = -246
-246 ÷ 285 = -0.8631578947368421
-0.8631578947368421 x 100 = -86.32%