-92.58% is the change from 539 to 40
Calculation steps:
[( 40 - 539 ) ÷ 539] x 100 = -92.58%
Formula
Percentage change = [(40 - 539) / 539] x 100
Subtract the new number by the original number
40 - 539 = -499
-499 ÷ 539 = -0.9257884972170687
-0.9257884972170687 x 100 = -92.58%