-71.83% is the change from 142 to 40
Calculation steps:
[( 40 - 142 ) ÷ 142] x 100 = -71.83%
Formula
Percentage change = [(40 - 142) / 142] x 100
Subtract the new number by the original number
40 - 142 = -102
-102 ÷ 142 = -0.7183098591549296
-0.7183098591549296 x 100 = -71.83%