-27.9% is the change from 939 to 677
Calculation steps:
[( 677 - 939 ) ÷ 939] x 100 = -27.9%
Formula
Percentage change = [(677 - 939) / 939] x 100
Subtract the new number by the original number
677 - 939 = -262
-262 ÷ 939 = -0.2790202342917998
-0.2790202342917998 x 100 = -27.9%