-75.31% is the change from 162 to 40
Calculation steps:
[( 40 - 162 ) ÷ 162] x 100 = -75.31%
Formula
Percentage change = [(40 - 162) / 162] x 100
Subtract the new number by the original number
40 - 162 = -122
-122 ÷ 162 = -0.7530864197530864
-0.7530864197530864 x 100 = -75.31%