-76.88% is the change from 173 to 40
Calculation steps:
[( 40 - 173 ) ÷ 173] x 100 = -76.88%
Formula
Percentage change = [(40 - 173) / 173] x 100
Subtract the new number by the original number
40 - 173 = -133
-133 ÷ 173 = -0.7687861271676301
-0.7687861271676301 x 100 = -76.88%