-78.38% is the change from 185 to 40
Calculation steps:
[( 40 - 185 ) ÷ 185] x 100 = -78.38%
Formula
Percentage change = [(40 - 185) / 185] x 100
Subtract the new number by the original number
40 - 185 = -145
-145 ÷ 185 = -0.7837837837837838
-0.7837837837837838 x 100 = -78.38%