-95.9% is the change from 976 to 40
Calculation steps:
[( 40 - 976 ) ÷ 976] x 100 = -95.9%
Formula
Percentage change = [(40 - 976) / 976] x 100
Subtract the new number by the original number
40 - 976 = -936
-936 ÷ 976 = -0.9590163934426229
-0.9590163934426229 x 100 = -95.9%