-74.84% is the change from 159 to 40
Calculation steps:
[( 40 - 159 ) ÷ 159] x 100 = -74.84%
Formula
Percentage change = [(40 - 159) / 159] x 100
Subtract the new number by the original number
40 - 159 = -119
-119 ÷ 159 = -0.7484276729559748
-0.7484276729559748 x 100 = -74.84%