-44.44% is the change from 72 to 40
Calculation steps:
[( 40 - 72 ) ÷ 72] x 100 = -44.44%
Formula
Percentage change = [(40 - 72) / 72] x 100
Subtract the new number by the original number
40 - 72 = -32
-32 ÷ 72 = -0.4444444444444444
-0.4444444444444444 x 100 = -44.44%