-82.98% is the change from 235 to 40
Calculation steps:
[( 40 - 235 ) ÷ 235] x 100 = -82.98%
Formula
Percentage change = [(40 - 235) / 235] x 100
Subtract the new number by the original number
40 - 235 = -195
-195 ÷ 235 = -0.8297872340425532
-0.8297872340425532 x 100 = -82.98%