-75.16% is the change from 161 to 40
Calculation steps:
[( 40 - 161 ) ÷ 161] x 100 = -75.16%
Formula
Percentage change = [(40 - 161) / 161] x 100
Subtract the new number by the original number
40 - 161 = -121
-121 ÷ 161 = -0.7515527950310559
-0.7515527950310559 x 100 = -75.16%