-95.35% is the change from 861 to 40
Calculation steps:
[( 40 - 861 ) ÷ 861] x 100 = -95.35%
Formula
Percentage change = [(40 - 861) / 861] x 100
Subtract the new number by the original number
40 - 861 = -821
-821 ÷ 861 = -0.9535423925667829
-0.9535423925667829 x 100 = -95.35%