-95.34% is the change from 859 to 40
Calculation steps:
[( 40 - 859 ) ÷ 859] x 100 = -95.34%
Formula
Percentage change = [(40 - 859) / 859] x 100
Subtract the new number by the original number
40 - 859 = -819
-819 ÷ 859 = -0.9534342258440046
-0.9534342258440046 x 100 = -95.34%