The number $75$ is decreased by $40/%$, then the result is again decreased by $40/%$. What is the final result?

To get 75 decreased by 40% you subtract 40% from 100%.

100 - 40 = 60

So to get 60% of 75 you multiply. 60 by 75.

.60 x 75 = 45

You have $45 now, but you have to decrease it by 40% again. You do the same process, so we need to multiply. 60 by 45.

.60 x 45 = 27

So, the final result is $27.