-95.03% is the change from 805 to 40
Calculation steps:
[( 40 - 805 ) ÷ 805] x 100 = -95.03%
Formula
Percentage change = [(40 - 805) / 805] x 100
Subtract the new number by the original number
40 - 805 = -765
-765 ÷ 805 = -0.9503105590062112
-0.9503105590062112 x 100 = -95.03%