-83.54% is the change from 243 to 40
Calculation steps:
[( 40 - 243 ) ÷ 243] x 100 = -83.54%
Formula
Percentage change = [(40 - 243) / 243] x 100
Subtract the new number by the original number
40 - 243 = -203
-203 ÷ 243 = -0.8353909465020576
-0.8353909465020576 x 100 = -83.54%