To find the percentage difference between two numbers, we first need to find the absolute difference between them. In this case, the absolute difference between 116 and 76 is 40 (116 - 76 = 40).

Next, we need to find the average of the two numbers. The average of 116 and 76 is (116 + 76) / 2 = 96.

Now, we can calculate the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 116 and 76 is (40 / 96) x 100 = 41.67%.

This means that the second number (76) is 41.67% less than the first number (116). Alternatively, we can say that the first number (116) is 41.67% more than the second number (76).