-73.68% is the change from 152 to 40
Calculation steps:
[( 40 - 152 ) ÷ 152] x 100 = -73.68%
Formula
Percentage change = [(40 - 152) / 152] x 100
Subtract the new number by the original number
40 - 152 = -112
-112 ÷ 152 = -0.7368421052631579
-0.7368421052631579 x 100 = -73.68%