-95.3% is the change from 851 to 40
Calculation steps:
[( 40 - 851 ) ÷ 851] x 100 = -95.3%
Formula
Percentage change = [(40 - 851) / 851] x 100
Subtract the new number by the original number
40 - 851 = -811
-811 ÷ 851 = -0.9529964747356052
-0.9529964747356052 x 100 = -95.3%