-86.01% is the change from 286 to 40
Calculation steps:
[( 40 - 286 ) ÷ 286] x 100 = -86.01%
Formula
Percentage change = [(40 - 286) / 286] x 100
Subtract the new number by the original number
40 - 286 = -246
-246 ÷ 286 = -0.8601398601398601
-0.8601398601398601 x 100 = -86.01%