-40% is the change from 405 to 243
Calculation steps:
[( 243 - 405 ) ÷ 405] x 100 = -40%
Formula
Percentage change = [(243 - 405) / 405] x 100
Subtract the new number by the original number
243 - 405 = -162
-162 ÷ 405 = -0.4
-0.4 x 100 = -40%
Example