-74.19% is the change from 155 to 40
Calculation steps:
[( 40 - 155 ) ÷ 155] x 100 = -74.19%
Formula
Percentage change = [(40 - 155) / 155] x 100
Subtract the new number by the original number
40 - 155 = -115
-115 ÷ 155 = -0.7419354838709677
-0.7419354838709677 x 100 = -74.19%