-94.33% is the change from 705 to 40
Calculation steps:
[( 40 - 705 ) ÷ 705] x 100 = -94.33%
Formula
Percentage change = [(40 - 705) / 705] x 100
Subtract the new number by the original number
40 - 705 = -665
-665 ÷ 705 = -0.9432624113475178
-0.9432624113475178 x 100 = -94.33%