-94.81% is the change from 771 to 40
Calculation steps:
[( 40 - 771 ) ÷ 771] x 100 = -94.81%
Formula
Percentage change = [(40 - 771) / 771] x 100
Subtract the new number by the original number
40 - 771 = -731
-731 ÷ 771 = -0.9481193255512321
-0.9481193255512321 x 100 = -94.81%