-94.57% is the change from 736 to 40
Calculation steps:
[( 40 - 736 ) ÷ 736] x 100 = -94.57%
Formula
Percentage change = [(40 - 736) / 736] x 100
Subtract the new number by the original number
40 - 736 = -696
-696 ÷ 736 = -0.9456521739130435
-0.9456521739130435 x 100 = -94.57%