-94.77% is the change from 765 to 40
Calculation steps:
[( 40 - 765 ) ÷ 765] x 100 = -94.77%
Formula
Percentage change = [(40 - 765) / 765] x 100
Subtract the new number by the original number
40 - 765 = -725
-725 ÷ 765 = -0.9477124183006536
-0.9477124183006536 x 100 = -94.77%