-95.9% is the change from 975 to 40
Calculation steps:
[( 40 - 975 ) ÷ 975] x 100 = -95.9%
Formula
Percentage change = [(40 - 975) / 975] x 100
Subtract the new number by the original number
40 - 975 = -935
-935 ÷ 975 = -0.958974358974359
-0.958974358974359 x 100 = -95.9%