-35% is the change from 40 to 26
Calculation steps:
[( 26 - 40 ) ÷ 40] x 100 = -35%
Formula
Percentage change = [(26 - 40) / 40] x 100
Subtract the new number by the original number
26 - 40 = -14
-14 ÷ 40 = -0.35
-0.35 x 100 = -35%
Example