-54.12% is the change from 85 to 39
Calculation steps:
[( 39 - 85 ) ÷ 85] x 100 = -54.12%
Formula
Percentage change = [(39 - 85) / 85] x 100
Subtract the new number by the original number
39 - 85 = -46
-46 ÷ 85 = -0.5411764705882353
-0.5411764705882353 x 100 = -54.12%