-60.78% is the change from 102 to 40
Calculation steps:
[( 40 - 102 ) ÷ 102] x 100 = -60.78%
Formula
Percentage change = [(40 - 102) / 102] x 100
Subtract the new number by the original number
40 - 102 = -62
-62 ÷ 102 = -0.6078431372549019
-0.6078431372549019 x 100 = -60.78%