-4.76% is the change from 42 to 40
Calculation steps:
[( 40 - 42 ) ÷ 42] x 100 = -4.76%
Formula
Percentage change = [(40 - 42) / 42] x 100
Subtract the new number by the original number
40 - 42 = -2
-2 ÷ 42 = -0.047619047619047616
-0.047619047619047616 x 100 = -4.76%