-64.91% is the change from 114 to 40
Calculation steps:
[( 40 - 114 ) ÷ 114] x 100 = -64.91%
Formula
Percentage change = [(40 - 114) / 114] x 100
Subtract the new number by the original number
40 - 114 = -74
-74 ÷ 114 = -0.6491228070175439
-0.6491228070175439 x 100 = -64.91%