-64.29% is the change from 112 to 40
Calculation steps:
[( 40 - 112 ) ÷ 112] x 100 = -64.29%
Formula
Percentage change = [(40 - 112) / 112] x 100
Subtract the new number by the original number
40 - 112 = -72
-72 ÷ 112 = -0.6428571428571429
-0.6428571428571429 x 100 = -64.29%