-74.52% is the change from 157 to 40
Calculation steps:
[( 40 - 157 ) ÷ 157] x 100 = -74.52%
Formula
Percentage change = [(40 - 157) / 157] x 100
Subtract the new number by the original number
40 - 157 = -117
-117 ÷ 157 = -0.7452229299363057
-0.7452229299363057 x 100 = -74.52%