-95.85% is the change from 963 to 40
Calculation steps:
[( 40 - 963 ) ÷ 963] x 100 = -95.85%
Formula
Percentage change = [(40 - 963) / 963] x 100
Subtract the new number by the original number
40 - 963 = -923
-923 ÷ 963 = -0.9584631360332295
-0.9584631360332295 x 100 = -95.85%