-76.19% is the change from 168 to 40
Calculation steps:
[( 40 - 168 ) ÷ 168] x 100 = -76.19%
Formula
Percentage change = [(40 - 168) / 168] x 100
Subtract the new number by the original number
40 - 168 = -128
-128 ÷ 168 = -0.7619047619047619
-0.7619047619047619 x 100 = -76.19%