-78.84% is the change from 189 to 40
Calculation steps:
[( 40 - 189 ) ÷ 189] x 100 = -78.84%
Formula
Percentage change = [(40 - 189) / 189] x 100
Subtract the new number by the original number
40 - 189 = -149
-149 ÷ 189 = -0.7883597883597884
-0.7883597883597884 x 100 = -78.84%