-82.68% is the change from 231 to 40
Calculation steps:
[( 40 - 231 ) ÷ 231] x 100 = -82.68%
Formula
Percentage change = [(40 - 231) / 231] x 100
Subtract the new number by the original number
40 - 231 = -191
-191 ÷ 231 = -0.8268398268398268
-0.8268398268398268 x 100 = -82.68%