-95.39% is the change from 867 to 40
Calculation steps:
[( 40 - 867 ) ÷ 867] x 100 = -95.39%
Formula
Percentage change = [(40 - 867) / 867] x 100
Subtract the new number by the original number
40 - 867 = -827
-827 ÷ 867 = -0.9538638985005767
-0.9538638985005767 x 100 = -95.39%