-95.69% is the change from 927 to 40
Calculation steps:
[( 40 - 927 ) ÷ 927] x 100 = -95.69%
Formula
Percentage change = [(40 - 927) / 927] x 100
Subtract the new number by the original number
40 - 927 = -887
-887 ÷ 927 = -0.9568500539374326
-0.9568500539374326 x 100 = -95.69%