-32.2% is the change from 59 to 40
Calculation steps:
[( 40 - 59 ) ÷ 59] x 100 = -32.2%
Formula
Percentage change = [(40 - 59) / 59] x 100
Subtract the new number by the original number
40 - 59 = -19
-19 ÷ 59 = -0.3220338983050847
-0.3220338983050847 x 100 = -32.2%