-95.08% is the change from 813 to 40
Calculation steps:
[( 40 - 813 ) ÷ 813] x 100 = -95.08%
Formula
Percentage change = [(40 - 813) / 813] x 100
Subtract the new number by the original number
40 - 813 = -773
-773 ÷ 813 = -0.95079950799508
-0.95079950799508 x 100 = -95.08%