-12.35% is the change from 939 to 823
Calculation steps:
[( 823 - 939 ) ÷ 939] x 100 = -12.35%
Formula
Percentage change = [(823 - 939) / 939] x 100
Subtract the new number by the original number
823 - 939 = -116
-116 ÷ 939 = -0.1235356762513312
-0.1235356762513312 x 100 = -12.35%