-40.4% is the change from 99 to 59
Calculation steps:
[( 59 - 99 ) ÷ 99] x 100 = -40.4%
Formula
Percentage change = [(59 - 99) / 99] x 100
Subtract the new number by the original number
59 - 99 = -40
-40 ÷ 99 = -0.40404040404040403
-0.40404040404040403 x 100 = -40.4%