-60.4% is the change from 101 to 40
Calculation steps:
[( 40 - 101 ) ÷ 101] x 100 = -60.4%
Formula
Percentage change = [(40 - 101) / 101] x 100
Subtract the new number by the original number
40 - 101 = -61
-61 ÷ 101 = -0.6039603960396039
-0.6039603960396039 x 100 = -60.4%