-65% is the change from 40 to 14
Calculation steps:
[( 14 - 40 ) ÷ 40] x 100 = -65%
Formula
Percentage change = [(14 - 40) / 40] x 100
Subtract the new number by the original number
14 - 40 = -26
-26 ÷ 40 = -0.65
-0.65 x 100 = -65%
Example