-70.37% is the change from 135 to 40
Calculation steps:
[( 40 - 135 ) ÷ 135] x 100 = -70.37%
Formula
Percentage change = [(40 - 135) / 135] x 100
Subtract the new number by the original number
40 - 135 = -95
-95 ÷ 135 = -0.7037037037037037
-0.7037037037037037 x 100 = -70.37%