-59.6% is the change from 99 to 40
Calculation steps:
[( 40 - 99 ) ÷ 99] x 100 = -59.6%
Formula
Percentage change = [(40 - 99) / 99] x 100
Subtract the new number by the original number
40 - 99 = -59
-59 ÷ 99 = -0.5959595959595959
-0.5959595959595959 x 100 = -59.6%