-95.07% is the change from 812 to 40
Calculation steps:
[( 40 - 812 ) ÷ 812] x 100 = -95.07%
Formula
Percentage change = [(40 - 812) / 812] x 100
Subtract the new number by the original number
40 - 812 = -772
-772 ÷ 812 = -0.9507389162561576
-0.9507389162561576 x 100 = -95.07%