-74.68% is the change from 158 to 40
Calculation steps:
[( 40 - 158 ) ÷ 158] x 100 = -74.68%
Formula
Percentage change = [(40 - 158) / 158] x 100
Subtract the new number by the original number
40 - 158 = -118
-118 ÷ 158 = -0.7468354430379747
-0.7468354430379747 x 100 = -74.68%