-82.38% is the change from 227 to 40
Calculation steps:
[( 40 - 227 ) ÷ 227] x 100 = -82.38%
Formula
Percentage change = [(40 - 227) / 227] x 100
Subtract the new number by the original number
40 - 227 = -187
-187 ÷ 227 = -0.8237885462555066
-0.8237885462555066 x 100 = -82.38%