-65.81% is the change from 117 to 40
Calculation steps:
[( 40 - 117 ) ÷ 117] x 100 = -65.81%
Formula
Percentage change = [(40 - 117) / 117] x 100
Subtract the new number by the original number
40 - 117 = -77
-77 ÷ 117 = -0.6581196581196581
-0.6581196581196581 x 100 = -65.81%