-70.59% is the change from 136 to 40
Calculation steps:
[( 40 - 136 ) ÷ 136] x 100 = -70.59%
Formula
Percentage change = [(40 - 136) / 136] x 100
Subtract the new number by the original number
40 - 136 = -96
-96 ÷ 136 = -0.7058823529411765
-0.7058823529411765 x 100 = -70.59%