-53.49% is the change from 86 to 40
Calculation steps:
[( 40 - 86 ) ÷ 86] x 100 = -53.49%
Formula
Percentage change = [(40 - 86) / 86] x 100
Subtract the new number by the original number
40 - 86 = -46
-46 ÷ 86 = -0.5348837209302325
-0.5348837209302325 x 100 = -53.49%