-70.8% is the change from 137 to 40
Calculation steps:
[( 40 - 137 ) ÷ 137] x 100 = -70.8%
Formula
Percentage change = [(40 - 137) / 137] x 100
Subtract the new number by the original number
40 - 137 = -97
-97 ÷ 137 = -0.708029197080292
-0.708029197080292 x 100 = -70.8%