-95.7% is the change from 931 to 40
Calculation steps:
[( 40 - 931 ) ÷ 931] x 100 = -95.7%
Formula
Percentage change = [(40 - 931) / 931] x 100
Subtract the new number by the original number
40 - 931 = -891
-891 ÷ 931 = -0.9570354457572503
-0.9570354457572503 x 100 = -95.7%