-95.84% is the change from 961 to 40
Calculation steps:
[( 40 - 961 ) ÷ 961] x 100 = -95.84%
Formula
Percentage change = [(40 - 961) / 961] x 100
Subtract the new number by the original number
40 - 961 = -921
-921 ÷ 961 = -0.9583766909469302
-0.9583766909469302 x 100 = -95.84%