-40% is the change from 105 to 63
Calculation steps:
[( 63 - 105 ) ÷ 105] x 100 = -40%
Formula
Percentage change = [(63 - 105) / 105] x 100
Subtract the new number by the original number
63 - 105 = -42
-42 ÷ 105 = -0.4
-0.4 x 100 = -40%
Example