-95.35% is the change from 860 to 40
Calculation steps:
[( 40 - 860 ) ÷ 860] x 100 = -95.35%
Formula
Percentage change = [(40 - 860) / 860] x 100
Subtract the new number by the original number
40 - 860 = -820
-820 ÷ 860 = -0.9534883720930233
-0.9534883720930233 x 100 = -95.35%
Example