-95.74% is the change from 940 to 40
Calculation steps:
[( 40 - 940 ) ÷ 940] x 100 = -95.74%
Formula
Percentage change = [(40 - 940) / 940] x 100
Subtract the new number by the original number
40 - 940 = -900
-900 ÷ 940 = -0.9574468085106383
-0.9574468085106383 x 100 = -95.74%