-9.87% is the change from 932 to 840
Calculation steps:
[( 840 - 932 ) ÷ 932] x 100 = -9.87%
Formula
Percentage change = [(840 - 932) / 932] x 100
Subtract the new number by the original number
840 - 932 = -92
-92 ÷ 932 = -0.09871244635193133
-0.09871244635193133 x 100 = -9.87%