-34.43% is the change from 61 to 40
Calculation steps:
[( 40 - 61 ) ÷ 61] x 100 = -34.43%
Formula
Percentage change = [(40 - 61) / 61] x 100
Subtract the new number by the original number
40 - 61 = -21
-21 ÷ 61 = -0.3442622950819672
-0.3442622950819672 x 100 = -34.43%