-83.05% is the change from 236 to 40
Calculation steps:
[( 40 - 236 ) ÷ 236] x 100 = -83.05%
Formula
Percentage change = [(40 - 236) / 236] x 100
Subtract the new number by the original number
40 - 236 = -196
-196 ÷ 236 = -0.8305084745762712
-0.8305084745762712 x 100 = -83.05%