-82.76% is the change from 232 to 40
Calculation steps:
[( 40 - 232 ) ÷ 232] x 100 = -82.76%
Formula
Percentage change = [(40 - 232) / 232] x 100
Subtract the new number by the original number
40 - 232 = -192
-192 ÷ 232 = -0.8275862068965517
-0.8275862068965517 x 100 = -82.76%