-62.62% is the change from 107 to 40
Calculation steps:
[( 40 - 107 ) ÷ 107] x 100 = -62.62%
Formula
Percentage change = [(40 - 107) / 107] x 100
Subtract the new number by the original number
40 - 107 = -67
-67 ÷ 107 = -0.6261682242990654
-0.6261682242990654 x 100 = -62.62%