-45% is the change from 40 to 22
Calculation steps:
[( 22 - 40 ) ÷ 40] x 100 = -45%
Formula
Percentage change = [(22 - 40) / 40] x 100
Subtract the new number by the original number
22 - 40 = -18
-18 ÷ 40 = -0.45
-0.45 x 100 = -45%
Example