-95.38% is the change from 865 to 40
Calculation steps:
[( 40 - 865 ) ÷ 865] x 100 = -95.38%
Formula
Percentage change = [(40 - 865) / 865] x 100
Subtract the new number by the original number
40 - 865 = -825
-825 ÷ 865 = -0.953757225433526
-0.953757225433526 x 100 = -95.38%