-94.9% is the change from 785 to 40
Calculation steps:
[( 40 - 785 ) ÷ 785] x 100 = -94.9%
Formula
Percentage change = [(40 - 785) / 785] x 100
Subtract the new number by the original number
40 - 785 = -745
-745 ÷ 785 = -0.9490445859872612
-0.9490445859872612 x 100 = -94.9%