-61.9% is the change from 105 to 40
Calculation steps:
[( 40 - 105 ) ÷ 105] x 100 = -61.9%
Formula
Percentage change = [(40 - 105) / 105] x 100
Subtract the new number by the original number
40 - 105 = -65
-65 ÷ 105 = -0.6190476190476191
-0.6190476190476191 x 100 = -61.9%