-95.88% is the change from 972 to 40
Calculation steps:
[( 40 - 972 ) ÷ 972] x 100 = -95.88%
Formula
Percentage change = [(40 - 972) / 972] x 100
Subtract the new number by the original number
40 - 972 = -932
-932 ÷ 972 = -0.9588477366255144
-0.9588477366255144 x 100 = -95.88%