-82.91% is the change from 234 to 40
Calculation steps:
[( 40 - 234 ) ÷ 234] x 100 = -82.91%
Formula
Percentage change = [(40 - 234) / 234] x 100
Subtract the new number by the original number
40 - 234 = -194
-194 ÷ 234 = -0.8290598290598291
-0.8290598290598291 x 100 = -82.91%