-78.02% is the change from 182 to 40
Calculation steps:
[( 40 - 182 ) ÷ 182] x 100 = -78.02%
Formula
Percentage change = [(40 - 182) / 182] x 100
Subtract the new number by the original number
40 - 182 = -142
-142 ÷ 182 = -0.7802197802197802
-0.7802197802197802 x 100 = -78.02%