-95.31% is the change from 853 to 40
Calculation steps:
[( 40 - 853 ) ÷ 853] x 100 = -95.31%
Formula
Percentage change = [(40 - 853) / 853] x 100
Subtract the new number by the original number
40 - 853 = -813
-813 ÷ 853 = -0.9531066822977726
-0.9531066822977726 x 100 = -95.31%