-45.21% is the change from 73 to 40
Calculation steps:
[( 40 - 73 ) ÷ 73] x 100 = -45.21%
Formula
Percentage change = [(40 - 73) / 73] x 100
Subtract the new number by the original number
40 - 73 = -33
-33 ÷ 73 = -0.4520547945205479
-0.4520547945205479 x 100 = -45.21%