-64.6% is the change from 113 to 40
Calculation steps:
[( 40 - 113 ) ÷ 113] x 100 = -64.6%
Formula
Percentage change = [(40 - 113) / 113] x 100
Subtract the new number by the original number
40 - 113 = -73
-73 ÷ 113 = -0.6460176991150443
-0.6460176991150443 x 100 = -64.6%