-95.22% is the change from 836 to 40
Calculation steps:
[( 40 - 836 ) ÷ 836] x 100 = -95.22%
Formula
Percentage change = [(40 - 836) / 836] x 100
Subtract the new number by the original number
40 - 836 = -796
-796 ÷ 836 = -0.9521531100478469
-0.9521531100478469 x 100 = -95.22%