-95.91% is the change from 977 to 40
Calculation steps:
[( 40 - 977 ) ÷ 977] x 100 = -95.91%
Formula
Percentage change = [(40 - 977) / 977] x 100
Subtract the new number by the original number
40 - 977 = -937
-937 ÷ 977 = -0.9590583418628454
-0.9590583418628454 x 100 = -95.91%