-95.33% is the change from 857 to 40
Calculation steps:
[( 40 - 857 ) ÷ 857] x 100 = -95.33%
Formula
Percentage change = [(40 - 857) / 857] x 100
Subtract the new number by the original number
40 - 857 = -817
-817 ÷ 857 = -0.9533255542590432
-0.9533255542590432 x 100 = -95.33%