-94.92% is the change from 788 to 40
Calculation steps:
[( 40 - 788 ) ÷ 788] x 100 = -94.92%
Formula
Percentage change = [(40 - 788) / 788] x 100
Subtract the new number by the original number
40 - 788 = -748
-748 ÷ 788 = -0.949238578680203
-0.949238578680203 x 100 = -94.92%