-67.13% is the change from 940 to 309
Calculation steps:
[( 309 - 940 ) ÷ 940] x 100 = -67.13%
Formula
Percentage change = [(309 - 940) / 940] x 100
Subtract the new number by the original number
309 - 940 = -631
-631 ÷ 940 = -0.6712765957446809
-0.6712765957446809 x 100 = -67.13%