-11.11% is the change from 45 to 40
Calculation steps:
[( 40 - 45 ) ÷ 45] x 100 = -11.11%
Formula
Percentage change = [(40 - 45) / 45] x 100
Subtract the new number by the original number
40 - 45 = -5
-5 ÷ 45 = -0.1111111111111111
-0.1111111111111111 x 100 = -11.11%