-83.12% is the change from 237 to 40
Calculation steps:
[( 40 - 237 ) ÷ 237] x 100 = -83.12%
Formula
Percentage change = [(40 - 237) / 237] x 100
Subtract the new number by the original number
40 - 237 = -197
-197 ÷ 237 = -0.8312236286919831
-0.8312236286919831 x 100 = -83.12%