-69.23% is the change from 130 to 40
Calculation steps:
[( 40 - 130 ) ÷ 130] x 100 = -69.23%
Formula
Percentage change = [(40 - 130) / 130] x 100
Subtract the new number by the original number
40 - 130 = -90
-90 ÷ 130 = -0.6923076923076923
-0.6923076923076923 x 100 = -69.23%