-94.58% is the change from 738 to 40
Calculation steps:
[( 40 - 738 ) ÷ 738] x 100 = -94.58%
Formula
Percentage change = [(40 - 738) / 738] x 100
Subtract the new number by the original number
40 - 738 = -698
-698 ÷ 738 = -0.94579945799458
-0.94579945799458 x 100 = -94.58%