-95.85% is the change from 964 to 40
Calculation steps:
[( 40 - 964 ) ÷ 964] x 100 = -95.85%
Formula
Percentage change = [(40 - 964) / 964] x 100
Subtract the new number by the original number
40 - 964 = -924
-924 ÷ 964 = -0.9585062240663901
-0.9585062240663901 x 100 = -95.85%