-77.4% is the change from 177 to 40
Calculation steps:
[( 40 - 177 ) ÷ 177] x 100 = -77.4%
Formula
Percentage change = [(40 - 177) / 177] x 100
Subtract the new number by the original number
40 - 177 = -137
-137 ÷ 177 = -0.7740112994350282
-0.7740112994350282 x 100 = -77.4%