To find the percentage change from 40 to 32, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 32 - 40

Difference = -8

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |-8|

Absolute Difference = 8

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (8 / 40) x 100

Percentage Change = 20%

Therefore, the percentage change from 40 to 32 is -20%. This means that there was a decrease of 20% from 40 to 32.