-81.48% is the change from 216 to 40
Calculation steps:
[( 40 - 216 ) ÷ 216] x 100 = -81.48%
Formula
Percentage change = [(40 - 216) / 216] x 100
Subtract the new number by the original number
40 - 216 = -176
-176 ÷ 216 = -0.8148148148148148
-0.8148148148148148 x 100 = -81.48%