-96.7% is the change from 940 to 31
Calculation steps:
[( 31 - 940 ) ÷ 940] x 100 = -96.7%
Formula
Percentage change = [(31 - 940) / 940] x 100
Subtract the new number by the original number
31 - 940 = -909
-909 ÷ 940 = -0.9670212765957447
-0.9670212765957447 x 100 = -96.7%