-94.49% is the change from 726 to 40
Calculation steps:
[( 40 - 726 ) ÷ 726] x 100 = -94.49%
Formula
Percentage change = [(40 - 726) / 726] x 100
Subtract the new number by the original number
40 - 726 = -686
-686 ÷ 726 = -0.9449035812672176
-0.9449035812672176 x 100 = -94.49%