-79.17% is the change from 192 to 40
Calculation steps:
[( 40 - 192 ) ÷ 192] x 100 = -79.17%
Formula
Percentage change = [(40 - 192) / 192] x 100
Subtract the new number by the original number
40 - 192 = -152
-152 ÷ 192 = -0.7916666666666666
-0.7916666666666666 x 100 = -79.17%