-85.96% is the change from 285 to 40
Calculation steps:
[( 40 - 285 ) ÷ 285] x 100 = -85.96%
Formula
Percentage change = [(40 - 285) / 285] x 100
Subtract the new number by the original number
40 - 285 = -245
-245 ÷ 285 = -0.8596491228070176
-0.8596491228070176 x 100 = -85.96%