-95.19% is the change from 832 to 40
Calculation steps:
[( 40 - 832 ) ÷ 832] x 100 = -95.19%
Formula
Percentage change = [(40 - 832) / 832] x 100
Subtract the new number by the original number
40 - 832 = -792
-792 ÷ 832 = -0.9519230769230769
-0.9519230769230769 x 100 = -95.19%