-95.96% is the change from 940 to 38
Calculation steps:
[( 38 - 940 ) ÷ 940] x 100 = -95.96%
Formula
Percentage change = [(38 - 940) / 940] x 100
Subtract the new number by the original number
38 - 940 = -902
-902 ÷ 940 = -0.9595744680851064
-0.9595744680851064 x 100 = -95.96%