-68.5% is the change from 127 to 40
Calculation steps:
[( 40 - 127 ) ÷ 127] x 100 = -68.5%
Formula
Percentage change = [(40 - 127) / 127] x 100
Subtract the new number by the original number
40 - 127 = -87
-87 ÷ 127 = -0.6850393700787402
-0.6850393700787402 x 100 = -68.5%